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2013 (6) TMI 640 - AT - Service TaxCOD clearance - earlier appeal was dismissed for non clearance - Now the appellant has filed this restoration application relying on the decision of the Apex Court in the case of Electronics Corporation of India Vs. Union of India - 2011 (2) TMI 3 - Supreme Court - The issue whether appeals which were already considered by the Committee on Disputes and a decision taken not to allow either side to pursue further appellate remedies, the matter can be reopened in the light of the decision in the case of Electronics Corporation of India (supra), was decided by the Larger Bench of the Tribunal in Burn Standard Co. Ltd. Vs. CCE - 2013 (1) TMI 441 - CESTAT, KOLKATA - Since the matter is no longer res integra - Application dismissed.
Issues Involved:
Appeal dismissal due to lack of COD clearance; Restoration application based on Electronics Corporation of India case; Reopening appeals decided by Committee on Disputes; Application dismissal based on Burn Standard Co. Ltd. Vs. CCE case. Analysis: The judgment dealt with the appeal filed by a unit of National Textile Corporation Ltd., a public sector undertaking, which was dismissed by the Tribunal due to the appellant's failure to produce a clearance from the Committee of Secretaries on Disputes (COD) as directed by the Apex Court at the time. The appellant sought restoration of the appeal citing the decision in Electronics Corporation of India Vs. Union of India case, where the Apex Court directed that the practice of requiring COD clearance be discontinued. The appellant argued that since the Apex Court ruled that COD clearance is not necessary, the dismissed appeal should be restored and decided. The key issue addressed in the restoration application was whether appeals previously considered by the Committee on Disputes, with a decision not to allow further appellate remedies, could be reopened in light of the Electronics Corporation of India case. The judgment referred to the decision of the Larger Bench of the Tribunal in Burn Standard Co. Ltd. Vs. CCE case, which had already settled this matter. The Tribunal, following the precedent set by the Larger Bench, dismissed the restoration application, stating that the issue was no longer res integra, meaning it had been conclusively settled. In conclusion, the judgment upheld the dismissal of the restoration application, emphasizing the binding nature of the decision in the Burn Standard Co. Ltd. Vs. CCE case regarding the reopening of appeals decided by the Committee on Disputes. The Tribunal's decision was based on established legal principles and precedents, highlighting the importance of adhering to previous rulings in similar cases.
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