2013 (2) TMI 279 - AT - Central Excise

Committee on Dispute declined permission to pursue the appeal - Assessee contended that there is no requirement for seeking permission from Committee on Dispute to pursue the appeal - Held that - Following the decision in case of Gas Authority of India ltd. that in case of permission has been already been declined by the Committee on Dispute prior to decision of the in the case of Electronics Corpn. Of India (2011 (2) TMI 3 - SUPREME COURT) has not become a nullity and the matter which has been considered and decided by the Committee on Dispute cannot be reopened. we find no merit in the application for restoration of the appeal

Summary

Issues: Restoration of appeal due to Committee on Dispute's permission

In the judgment by the Appellate Tribunal CESTAT MUMBAI, the issue revolved around the restoration of an appeal filed by Public Sector Undertakings, which was earlier dismissed as the Committee on Dispute (COD) declined permission to pursue the appeal. The applicants sought restoration based on the argument that the order passed by the Hon'ble Supreme Court in a related case had been withdrawn, eliminating the need for COD permission. The Tribunal had to determine whether instances where COD permission was not allowed before a specific date should be reconsidered in light of subsequent legal developments.

The Tribunal referred to the decision of the Larger Bench in the case of M/s Burn Standard Co. Ltd. vs. CCE, Kolkata, where it was settled that matters where COD permission was not granted before a certain date should not be reopened. The Tribunal also considered the decision of the Hon'ble Delhi High Court in the case of Commissioner of Income Tax vs. Gas Authority of India Ltd. The Tribunal held that if permission had already been declined by the COD before the relevant Supreme Court decision, it could not be revisited. Therefore, the Tribunal found no merit in the application for restoration of the appeal and dismissed the ROA application.

Additionally, the Tribunal dismissed the early hearing applications as infructuous following the dismissal of the ROA application. The judgment emphasized the importance of COD permission in pursuing appeals and highlighted the significance of legal precedents in determining the outcome of such cases. The decision underscored the finality of COD decisions made prior to relevant legal developments and reiterated the principle of non-reopening of matters already decided by the COD.