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2013 (12) TMI 876 - HC - Central ExciseRectification of Appeal Application rejected by Committee of disputes - Appellant contended that the payment was made under protest - Held that - During the pendency of that application the judgment and order in the case of ECIL was passed by the Apex Court by which the Committee of Disputes was abolished - the application filed seeking clearance from the Committee of Disputes was dismissed on 2nd November, 2006 - Thus, the right of the appellant to pursue the challenge with regard to the demand for ₹ 15.66 crores was not permitted by the Committee of Disputes Decided against Appellant.
Issues:
1. Dismissal of application seeking rectification of the order passed by the Tribunal. 2. Challenge regarding the demand for Rs.15.66 crores and permission from the Committee of Disputes. 3. Refusal of the Tribunal to rectify the order based on the dismissal of the application seeking clearance from the Committee of Disputes. Issue 1: Dismissal of application seeking rectification of the order passed by the Tribunal The appellant filed an application seeking rectification of the order passed by the Customs, Excise and Service Tax Appellate Tribunal on the grounds that the Tribunal did not consider an application pending before the Committee of Disputes. The Tribunal dismissed the application citing that the previous application seeking clearance from the Committee of Disputes was already dismissed, hence the subsequent application cannot be considered pending. The High Court upheld the Tribunal's decision, stating that the order passed by the Tribunal was justified, and no interference was necessary. Issue 2: Challenge regarding the demand for Rs.15.66 crores and permission from the Committee of Disputes The case involved a show cause notice issued to the appellant by the Commissioner of Central Excise regarding the recovery of differential central excise duty and imposition of penalties. The appellant approached the Committee of Disputes seeking permission to challenge the demand. The Committee granted permission only for the penalty, not for the demand of Rs.15.66 crores. Despite paying the demanded amount under protest, the appellant sought reconsideration of the issue. However, the Tribunal enforced the demand, and the appellant's right to challenge it was not allowed by the Committee of Disputes. Issue 3: Refusal of the Tribunal to rectify the order based on the dismissal of the application seeking clearance from the Committee of Disputes The Tribunal refused to rectify the order based on the dismissal of the application seeking clearance from the Committee of Disputes. The Tribunal's decision was supported by the fact that the appellant's right to challenge the demand for Rs.15.66 crores was not permitted by the Committee of Disputes due to the dismissal of the application seeking clearance. Therefore, the High Court found no reason to interfere with the Tribunal's decision and dismissed the appeal. In conclusion, the High Court upheld the Tribunal's decision to dismiss the application seeking rectification of the order, as the appellant's right to challenge the demand for Rs.15.66 crores was not permitted by the Committee of Disputes. The judgment highlighted the importance of procedural requirements and the limitations imposed by previous dismissals of applications.
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