2004 (9) TMI 306

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....aking, and the IT authorities. Learned representatives fairly agree that in all these matter, the appellants or cross-objector were required to take the clearance of the Committee on Disputes (Cabinet Secretariat) in terms of the Hon'ble Supreme Court's directions in the case of ONGC vs. Collector of Central Excise (1992) 104 CTR (SC) 31. 2. It is an admitted position that the appellants and the....