2013 (11) TMI 390 - AT - Customs

Restoration of appeals - Committee of Disputes Request for permission to file appellate proceedings was declined by the Committee of Disputes Held that - Following the decision in case of Gas Authority of India Ltd that If the contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened. The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened in the manner suggested and submitted. Final Order of this bench dismissing the appeal filed by the PSU shall stand inasmuch as permission to pursue this case was declined by the Committee on Disputes and the Committee s decision has attained finality. The ROA application is therefore rejected.

Summary

Issues:
- Restoration of appeal dismissed for want of clearance from the Committee on Disputes
- Applicability of the Hon'ble Supreme Court's ruling in Electronics Corporation of India Ltd. Vs. Union of India
- Finality and binding nature of the Committee's decision to decline permission to pursue the case

Analysis:
1. The judgment deals with the application filed by the appellant seeking restoration of an appeal that was dismissed due to the lack of clearance from the Committee on Disputes. The appellant's counsel submitted that the Committee subsequently declined permission to pursue the case before the Tribunal, which was not contested. This issue revolves around the procedural aspect of obtaining clearance from the Committee on Disputes and the consequences of its decision on the appeal.

2. The judgment discusses the applicability of the Hon'ble Supreme Court's ruling in Electronics Corporation of India Ltd. Vs. Union of India. The learned Additional Commissioner argued that the Supreme Court's ruling is not applicable in this case. Reference is made to the decision of the Hon'ble Delhi High Court in the case of Commissioner of Income Tax Vs. Gas Authority of India Ltd., which was noted by a Larger Bench of the Tribunal in the case of Burn Standard Co. Ltd. Vs. CCE, Kolkata. This issue focuses on the legal precedents and their relevance to the present case.

3. The judgment concludes by emphasizing the finality and binding nature of the Committee's decision to decline permission to the appellant. It states that the Committee's decision has attained finality, and as a result, the appeal filed by the appellant stands dismissed. The application for restoration is rejected based on the Committee's decision. This issue highlights the importance of abiding by the decisions of relevant committees and the impact of such decisions on legal proceedings.

In summary, the judgment addresses the procedural aspect of obtaining clearance from the Committee on Disputes, the applicability of legal precedents such as the Supreme Court's ruling and decisions of higher courts, and the finality and binding nature of the Committee's decision on the appellant's appeal. The decision ultimately dismisses the appeal based on the Committee's refusal to grant permission, underscoring the significance of complying with procedural requirements and respecting the decisions of relevant authorities in legal matters.