2013 (8) TMI 889 - AT - Central Excise

Summary

Issues: Restoration of appeal u/s Order No. A/48/2009/EB/C-II dismissed by Tribunal due to lack of clearance from Committee on Disputes (CoD).

Appellant's Argument:
- Citing Supreme Court decision in Electronic Corporation of India Ltd., public sector undertakings no longer require CoD clearance for filing appeals.
- Referring to High Court decisions supporting exemption from CoD clearance based on Electronic Corporation of India Ltd. judgment.
- Asserting that CoD rejection of appeal request on 4-8-2009 should not bar restoration of appeal.

Revenue's Argument:
- CoD rejected appellant's request for clearance twice, lastly on 4-8-2009.
- Quoting High Court ruling that CoD's rejection remains valid even post Electronic Corporation of India Ltd. judgment.
- Mentioning Tribunal's dismissal of appeal restoration in similar case pre-Electronic Corporation of India Ltd. judgment.

Judgement Analysis:
- Records show CoD rejected appellant's appeal request twice, lastly on 4-8-2009.
- Appellant's subsequent request for reconsideration was pending as of 1-11-2010.
- Despite Electronic Corporation of India Ltd. judgment, CoD rejection before the ruling stands valid.
- Upholding High Court decision that CoD rejections are not nullified by post-ruling circumstances.
- Tribunal's past dismissal of appeal restoration in similar pre-ruling CoD rejection case cited as precedent.
- Dismissing appellant's claim for appeal restoration based on CoD rejection history and legal precedents.

This judgment clarifies the significance of CoD clearance in appeal restoration cases, emphasizing that pre-ruling CoD rejections remain valid even after subsequent legal developments. It highlights the importance of adhering to established procedures and decisions, even in light of new judicial pronouncements, to maintain legal consistency and uphold the integrity of past rulings.