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Dispute between the Department and PSU - COD clearance - Requirement of - Reg - Central Excise - 578/15/2001Extract Circular No. 578/15/2001-CX, dated 20th June, 2001 Dispute between the Department and PSU - COD clearance - requirement of - It has come to the notice of Board that in a number of cases where appeals/SLP/R.A. have been filed in CEGAT/ Courts in cases pertaining to PSUs, proposal for obtaining COD clearance are not forwarded by the concerned commissioners in time and proposals are often sent only after the CEGAT/Court dismisses the case for want of COD clearance after a long passage of time - in some cases even 10 years after the appeal was originally filed. In this regard, attention is invited to Cabinet Secretariat's OM No. 53/3/10/94-Cab. Dt. 24.1.94 and Board's latest Circular in F.No. 390/16/2000-JC wherein it was informed that all proposals for obtaining COD clearance are required to be sent within one month of filing the appeals. All Commissioners are, therefore, requested to immediately take stock of pending revenue appeals pertaining to PSUs and check whether proposals for COD clearance were sent by them. Chief Commissionerate are requested to ensure that this one time exercise in respect of pending Revenue appeals as on 1.7.2001 is completed latest by 1.8.2001 and efforts made to reconcile the position and forward proposals in respect of appeals where such a proposals had not been sent earlier latest by 16th August, 2001 so that prompt action can be taken to obtain COD clearance in such matters. In view of the above, the Commissioners are advised to promptly review pending appeals in CEGAT/Court where proposals for COD clearances have not been made and forward the proposals early to enable this office to obtain the same. In case no such proposals are due to be sent, a certificate to the effect, that pending Revenue appeals have been reviewed and proposals have been sent in all cases, may be sent to the STO(JC). North Block New Delhi by 20th August, 2001. Kindly acknowledge the receipt of this letter. F.No.390/57/2001-JC
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