2012 (12) TMI 42 - AT - Central Excise

ROA application Held that - In the case of ECIL (S.C.) did away with the requirement of the Committee s permission - earlier judgments of the Apex Court introducing the requirement of the Committee s permission for PSUs came to be recalled - appeal is restored

Summary

Issues:
Restoration of appeal dismissed for want of clearance from Committee of Secretaries.

Analysis:
The appellant filed an application seeking restoration of their appeal, which was dismissed due to lack of clearance from the Committee of Secretaries. The appellant argued that the Hon'ble Supreme Court's judgment in the case of ECIL did away with the requirement of Committee permission for PSUs. A coordinate Bench of the Tribunal had also supported this view. The Addl. Commissioner (AR) referred to a different case where the application to recall the order of dismissal was rejected as the Committee had declined permission. The Tribunal noted the Supreme Court's decision in the ECIL case, which recalled the requirement of obtaining permission from the Committee for PSUs. Considering this, the Tribunal found that the statutory right of appeal stands restored without any such restriction for the present appellant. The Tribunal distinguished the case cited by the Addl. Commissioner (AR) as it was decided before the Supreme Court's judgment in the ECIL case. The Tribunal also referred to a judgment of the Allahabad High Court, which held that with a recall of judgment or order, it is effaced for all practical purposes.

Outcome:
The Tribunal allowed the application for restoration of the appeal and reinstated it along with the stay application. The counsel for the appellant mentioned that the stay application was no longer relevant as the duty amount with interest had been deposited in full. This submission was uncontested, leading to the dismissal of the stay application as infructuous.