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- Appeal against ONGC Ltd., a Government of India undertaking for lack of COD clearance - Requirement of COD clearance based on legal precedents and directions from the Supreme Court Analysis: The judgment pertains to appeals filed by the Revenue against ONGC Ltd., a Government of India undertaking, for lack of COD clearance. The learned JDR representing the Revenue informed the Tribunal that the Board decided not to refer the case to the Committee of Disputes due to the smallness of the amounts involved. The requirement for COD clearance is not explicitly specified under the Central Excise Act, 1944, or the Customs Act, 1962. However, it is based on a legal precedent set by the Apex Court in the case of Oil & Natural Gas Commission v. CCE. The Apex Court emphasized the need for establishing a Committee to review disputes before they are brought to Court or Tribunal to prevent unnecessary appeals and burdens on the public exchequer. The Supreme Court's directions in ONGC's case mandate that every Court and Tribunal must demand clearance from the Committee of Disputes before proceeding with any litigation involving the Government or a Public Body. The Court highlighted the importance of settling disputes before litigation proceeds further, emphasizing the need for clearance at every stage of the legal process. The judgment reinforces the requirement for appellants to obtain clearance from the Committee of Disputes before filing any appeals. In this case, the respondent failed to obtain such clearance, leading the Tribunal to dismiss the appeals and dispose of the stay applications accordingly. In conclusion, the judgment underscores the significance of adhering to the legal requirement of obtaining COD clearance before pursuing appeals involving Government entities. Failure to comply with this mandate can result in the dismissal of appeals, as demonstrated in this case.
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