2010 (9) TMI 1082 - HC - Central Excise

Pendency of appeal - the appellant has not obtained any clearance from the Committee - Held that - no useful purpose would be served by keeping the appeals pending despite there being no clearance from the Committee. In the circumstances in view of the decision of the Hon ble Supreme Court in the case of Oil and Natural Gas Commission vs. Collector of Central Excise 1991 (10) TMI 58 - SUPREME COURT OF INDIA the appeals are dismissed with a liberty to apply for revival as and when clearance is obtained from the Committee - appeal dismissed.

Summary

Issues: Failure to obtain clearance from the Committee for appeals filed, Dismissal of appeals without clearance

In this judgment by the Gujarat High Court, the court highlighted the importance of obtaining clearance from the Committee before proceeding with appeals. The court referred to a Supreme Court decision emphasizing the obligation of courts and tribunals to demand clearance in such cases. The appellant in this case had not obtained clearance, leading to the dismissal of the appeals. Despite being given time to obtain clearance, the appellant failed to do so, as evidenced by a communication from the Additional Commissioner. The court noted that the appeals were filed without prior approval, rendering them ineligible for further proceedings. Citing the Supreme Court decision, the court dismissed the appeals but granted liberty to apply for revival upon obtaining clearance from the Committee. The judgment serves as a reminder of the procedural requirement of obtaining clearance before pursuing appeals, as mandated by legal precedents.