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2013 (3) TMI 525 - AT - Central ExciseRestoration Appeal CESTAT - This appeal is related to the matter whether the clearance from Committee on Disputes is required to file an restoration appeal before Tribunal. - Appellant submits that as per the decision of the Hon ble Supreme Court in the case of Electronics Corporation of India Ltd. v. UOI reported in 2011 (2) TMI 3 - Supreme Court , clearance from the Committee on Disputes is no more required. Held that - The Hon ble Supreme Court in the case of Electronics Corporation (supra) has held that no clearance is required from the COD for filing appeal before this Tribunal. Therefore, tribunal hold that in this case also, the appellant is not required to obtain clearance from the COD to file appeal before this Tribunal. Tribunal direct the concerned authorities not to take any steps for recovery of the impugned demand till the disposal of the stay application.
Issues:
Appeal dismissal for want of clearance from Committee on Disputes; Appellant's representation for reconsideration; Requirement of COD clearance for appeal; Impact of Supreme Court decision in Electronics Corporation case on COD clearance necessity; Appellant's application for restoration of appeal; Opposing views on restoration; Applicability of General Clauses Act and previous Supreme Court decisions; Tribunal's decision on restoration; Direction to halt recovery steps; Listing of stay application. Analysis: The judgment revolves around the dismissal of the appellant's appeal due to the lack of clearance from the Committee on Disputes (COD). The appellant was granted liberty to seek restoration after obtaining COD clearance. Subsequently, the appellant requested reconsideration from COD, which was pending. The Supreme Court's ruling in Electronics Corporation case clarified that COD clearance is not mandatory for filing appeals before the Tribunal, leading the appellant to apply for restoration. The appellant argued for restoration based on the Supreme Court's decision and cited precedent from the Tribunal to support their claim. On the contrary, the respondent opposed restoration, citing the previous law requiring COD clearance as per the General Clauses Act and a Supreme Court decision. The Tribunal examined the circumstances, noting the pending COD reconsideration and the impact of the Electronics Corporation case. Considering the evolving legal position and the absence of a COD decision on the appellant's request, the Tribunal concluded that no COD clearance was necessary for the appeal. Relying on the Electronics Corporation case and the ONGC precedent, the Tribunal allowed the appeal restoration, overturning the previous dismissal. Additionally, the Tribunal directed authorities to refrain from coercive recovery actions until the stay application's resolution, emphasizing procedural fairness. The judgment concluded by scheduling the stay application for a future hearing, ensuring proper judicial process. The decision's clarity on the COD clearance requirement and adherence to recent legal interpretations underscored the Tribunal's commitment to upholding justice and aligning with judicial precedents.
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