2013 (10) TMI 682 - AT - Service Tax

Restoration of the appeal - Condition for PSU - Held that - Case of Electronics Corporation of India Ltd. versus Union of India & Ors. 2011 (2) TMI 3 - Supreme Court where the application was found pending and not in a case where the Committee had considered the application and refused - This is a case where the Committee had considered the application and has refused appeal remedy and therefore, we do not find any merit in the application for restoration of appeal - Decided against assessee.

Summary

The application for restoration of appeal No. S/55/2007 was rejected by CESTAT Chennai as the Committee on Disputes had refused permission to pursue the appeal remedy, following the decision in Electronics Corporation of India Vs. Union of India. The Tribunal held that the waiver of obtaining clearance applies only when the application is pending, not when it has been refused by the Committee.