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Issues involved: Determination of maintainability of appeals involving a State public sector undertaking and a Central Government department without clearance from a high-powered committee as directed by the Supreme Court.
Summary: The Appellate Tribunal had to decide the maintainability of appeals involving a State public sector undertaking and a Central Government department without clearance from a high-powered committee as directed by the Supreme Court. The assessee, a State public sector undertaking, argued against being classified as such due to its shareholding structure. However, the Tribunal noted the Supreme Court's directions for the resolution of disputes between various government entities and the need for committee clearance. The Tribunal considered the absence of such clearance and the obligation to follow higher court decisions, ultimately dismissing the appeals as not maintainable without the required clearance. The Tribunal allowed for the appeals to be revived upon obtaining the necessary clearance or providing evidence that such a committee does not exist or is in the process of formation. In the judgment, various legal precedents and directions from the Supreme Court and High Courts were cited to support the decision. The Tribunal emphasized the importance of following binding judicial precedents and highlighted the need for committee clearance as per the Supreme Court's directions. The Tribunal also addressed the arguments presented by the assessee's counsel, emphasizing the need for concrete evidence regarding the non-existence of the committee. The dismissal of the appeals was deemed not to cause prejudice to the appellants, as they could be revived upon fulfilling the necessary requirements. The Tribunal's decision was based on the legal framework established by the higher courts and the specific circumstances of the case involving a State public sector undertaking and a Central Government department.
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