2008 (9) TMI 984 - SCH - Central Excise

Maintainability of appeal - Dispute in the present case in between the revenue on the one side and M/s. Indian Rare Earth Ltd., a public sector undertaking wholly owned by the Government of India on the other side - Held that - the matter was referred to the Committee on Disputes as to whether revenue should pursue this appeal or not, the said Committee has declined permission to CBEC to pursue this appeal before this Court. Appeal cannot be continued and is dismissed.

Summary

The Supreme Court dismissed the appeal between the revenue and M/s. Indian Rare Earth Ltd., a public sector undertaking wholly owned by the Government of India. The Committee on Disputes declined permission to CBEC to pursue the appeal, citing previous judgments. The appeal was dismissed with no costs.