2014 (2) TMI 93 - AT - Service Tax

Restoration of the appeal - Application for clearance from COD - Held that - COD permission would not be required in those cases where application for clearance from COD was pending before Committee as on 17.02.2011 or permission was granted as on the date - Decided against Revenue.

Summary

Issues:
1. Restoration of appeal dismissed by Tribunal.
2. Requirement of COD permission for clearance.

Analysis:
1. The judgment deals with a Miscellaneous Application filed by the Revenue seeking restoration of an appeal dismissed by the Tribunal. The Revenue argued that as of the judgment of the Supreme Court in a specific case, the application for clearance from COD was under consideration by the Central Board of Excise & Customs (CBEC). The Revenue referred to a letter from CBEC stating that no COD permission is required if the application is under consideration before CBEC. However, the respondent's advocate contended that the circular mentioned by the Revenue does not apply to cases under consideration before CBEC. The Tribunal, considering the arguments and a previous decision, found no merit in the Revenue's application and dismissed it.

2. The issue of whether COD permission is required for clearance was central to the judgment. The Tribunal referred to a circular and a previous case to determine that COD permission would not be necessary in cases where the application for clearance from COD was pending before the Committee as of a specific date or permission was already granted by that date. The Tribunal agreed with the respondent's advocate on this point and dismissed the Revenue's application based on this reasoning.

In conclusion, the Tribunal dismissed the Revenue's application seeking restoration of the appeal, as it found no merit in the argument regarding the requirement of COD permission for clearance based on the specific circumstances and legal interpretations presented during the proceedings.