2015 (10) TMI 705 - HC - Central Excise

Restoration of appeal - Held that - petitioner is a Central Government Company wholly owned, managed, controlled and financed by the Central Government which has preferred an appeal before the CESTAT, but, in view of the decision rendered by the Hon ble Supreme Court in ONGC case, the dispute between wholly Central Government owned company and the Central Government initially was to be referred to the High Powered Committee and, therefore, the appeal preferred by the petitioner was closed i.e. not decided by CESTAT on the merits and now by virtue of subsequent judgment delivered by the Hon ble Supreme Court, the said High Powered Committee is no more effective and hence, the petitioner is seeking restoration of its appeal as well as the stay application before the CESTAT - Tribunal directed that if any restoration application is preferred by the petitioner for Appeal No.EDM 799 800/04 alongwith the stay application no. SP 1043 44/04, the said restoration application will be decided in accordance with law as early as possible and practicable preferably, within a period of six months - Appeal disposed of.

Summary

Issues:
- Dispute resolution between a wholly Central Government-owned company and the Central Government.
- Appeal closure by CESTAT due to High-Powered Committee's jurisdiction.
- Application for restoration of appeal and stay application before CESTAT.

Analysis:
The judgment addresses a dispute involving a Central Government-owned company and the Central Government. Initially, as per the ONGC case judgment, such disputes were to be referred to the High-Powered Committee. However, the effectiveness of this committee was later modified by a subsequent judgment. The petitioner, a Central Government Company, had an appeal before CESTAT which was not decided on its merits due to the High-Powered Committee's jurisdiction. The petitioner sought restoration of the appeal and stay application before CESTAT following the resolution of the Committee on Disputes.

The respondents contended that the appeal had already been disposed of in 2005, and they were unaware of any restoration application by the petitioner. After hearing both sides, the court noted that the petitioner, being a wholly Central Government-owned company, had its appeal closed by CESTAT in light of the ONGC case and the High-Powered Committee's role. With the committee no longer effective, the petitioner sought restoration of the appeal and stay application before CESTAT.

The judgment directed CESTAT, Kolkata, to decide on any restoration application filed by the petitioner for Appeal No. EDM-799-800/04 and stay application No. SP-1043-44/04 within six months from the date of receipt of the order. The writ petition was disposed of based on this directive, ensuring the resolution of the appeal restoration application in accordance with the law.