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2010 (5) TMI 559 - AT - Central ExciseApppeal to Tribunal - The appellants have not been able to obtain the COD clearance from the concerned Committee and delay in approaching the Committee for necessary clearance - The appeals involving high revenue stakes remain pending for number of years on account of no fault on the part of the department - The revenue s claim for crores of rupees is involved, no efforts were made by the department - Fact to the notice of the Hon ble Finance Minister, the Revenue Secretary and the Chairman of the Board - The Registrar of CESTAT, New Delhi is directed to forward copy of this order to the Hon ble Finance Minister, the Revenue Secretary and the Chairman of the Board within 8 days - The appeals are adjourned with the hope that the appellants would secure necessary COD clearance before that day.
Issues involved: Delay in obtaining COD clearance for appeals, pending appeals with high revenue stakes, lack of efforts by the department in obtaining necessary COD clearance.
In the judgment, it was highlighted that the appellants had not been able to obtain the COD clearance from the concerned Committee for the pending appeals. The Departmental Representative (DR) pointed out a delay in approaching the Committee for necessary clearance and requested further clarifications. The revenue's claims in the appeals were substantial, with amounts involved in crores of rupees. Despite the significant revenue stakes, the department had not made efforts to obtain the required COD clearance since the appeals were filed in November 2006. The Tribunal directed the Registrar of CESTAT, New Delhi, to send a copy of the order to the Finance Minister, Revenue Secretary, and Chairman of the Board. The appeals were adjourned with the expectation that the appellants would secure the necessary COD clearance before the specified date. The specific amounts involved in the appeals were detailed in the judgment. Appeal No. E/1071/2006 had a revenue claim of Rs. 12,27,62,111, while appeal No. E/1074/2006 had a claim of Rs. 10,05,79,089, and appeal No. E/1075/2006 had a claim of Rs. 8,18,11,300. The appeals were filed on different dates in November 2006, and since then, they had been pending without being listed due to the absence of COD clearance. The delay in obtaining necessary clearances was a significant concern raised by the department, especially considering the substantial revenue involved in these appeals. The Tribunal emphasized the importance of expediting the process and bringing the matter to the attention of higher authorities to address the issue of pending appeals with high revenue stakes. The judgment also highlighted the frustration expressed by the department regarding the prolonged pendency of appeals without fault on their part. The lack of efforts by the department to obtain COD clearance for appeals involving significant revenue amounts was deemed unacceptable. The Tribunal's directive to forward the order to key officials and set a deadline for obtaining the necessary clearances underscored the urgency and importance of resolving the issue promptly. The decision to adjourn the appeals with a deadline for securing COD clearance demonstrated the Tribunal's expectation for proactive steps to be taken by the appellants to move the cases forward.
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