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TMI Blog1994 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chairman-cum-Managing Director, National Aluminium Company Limited, IDCO Towers, 8th Floor, Janpath, Bhubaneswar. Sub : Appeal by NALCO against the order of Collector of Central Excise, Bhubaneswar, regarding charging of duties of Twin Hoppers etc. Sir, I am directed to inform you that the Committee of Secretaries in its meeting held on 16th July, 1993 has agreed to permit NALCO to file an appeal before CEGAT against Order No. 42 (8417) CE-11A/91-COLLR-11/92, dated 25-6-1992 of the Collector, Central Excise, Bhubaneswar demanding duty and imposing penalty on NALCO. 2. You may, now file an appeal before CEGAT in the instant case. Yours faithfully, Sd/- (S.K. Condon) Section Officer" 2. A question has arisen whether this letter from the Ministry of Mines is a clearance from the Committee contemplated under the aforesaid directions of the Hon ble Supreme Court. I notice that the aforesaid letter dated 6th August, 1993 from the Ministry of Mines conveys the decision of the Committee of Secretaries allowing the appellant company to file an appeal before CEGAT against order No. 42(8417) C.E.-114/91-CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a similar question arising in Appeal No. E/2210/92-C in the case of ONGC v. CCE, Vadodara in which the present learned advocate, Shri D.N. Mehta also happened to be the advocate for ONGC in that case. In the said case, Shri Mehta had produced a letter dated 26-2-1993 from the Ministry of Petroleum Natural Gas in Govt. of India. In this connection extracts from Misc. Orders No. 85/93-C, dated 22-4-1993 and 140/93-C, dated 7-7-1993 are reproduced below :- The Hon ble President of the Tribunal has directed the Registry to ask the appellants to file the certified copy of the Order passed by the Committee of Secretaries, whereby it has cleared the matter for litigation by way of continuing the present appeal, as referred to in the communication dated 25th February, 1993 addressed to the Chairman, Oil Natural Gas Commission, Dehradun, by the Under Secretary to the Government of India, in the Ministry of Petroleum and Natural Gas. Shri D.N. Mehta, learned counsel, requests for two months time for doing the needful. Shri Somesh Arora, Learned JDR, has nothing to comment. [Misc. Order No. 85/93-C., dated 22-4-1993] The matter was called. Shri D.N. Mehta, the learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the findings given by him. The matter came up for hearing on 13-1-1994 on which date the following order was passed :- Sh. D.N. Mehta, ld. advocate has placed on record a photo copy of the letter No. 8(5)/93-Met. I dated 6-8-1993, from Ministry of Mines permitting the appellants herein to file an application before CEGAT. Thus, there is compliance with the directions of the Hon ble Supreme Court in the case of ONGC. Matter is, therefore, now to be proceeded with and accordingly, we fix the stay application for hearing on 3rd February, 1994. As can be noticed, the Bench has already held that there is compliance with the directions of the Hon ble Supreme Court in the case of ONGC. Therefore, the Bench directed the case to be listed for hearing on 3rd February, 1994 to proceed with the matter. However, most unfortunately on 13-2-1994 this matter could not be proceeded with on a technical doubt. The Revenue is participant in the proceedings before the Committee of Secretaries, now High Power Committee. There is no doubt raised regarding the genuinity and bona fides of the letter produced by the appellant from the Ministry of Mines. The question that arises is as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough their concerned Ministry. Therefore, Ministry of Mines could not have issued a false letter to the appellant stating that the Committee of Secretaries had cleared their case. If such a doubt existed then it is for the Revenue, who is a party before us to seek a clarification from the Committee of Secretaries, as regards the genuinity of the said letter. The purpose of the conciliation appears to have been served. The Committee of Secretaries has now cleared the appellant s case. Therefore, the letter of Ministry of Mines is sufficient for allowing the appellant to proceed with the case. The requirement of a certified copy of these proceedings is not laid down in any statute. Therefore, it will not be proper for the Tribunal to direct the appellant to produce the minutes of meeting before the High Power Committee or the certified copy of the order. This may only delay the proceedings and may cause undue hardship to the parties. As can be seen from the order passed by Hon ble Supreme Court of India in ONGC s case, the stay both of recovery of duty amount and continuation of proceedings before the Tribunal would operate, the moment the appellant files a reference before the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P.C. Jain) Member (T) Sd/- (S.L. Peeran) Member (J) 11. [Order per : G.P. Agarwal, Member (J), Third Member, on Reference]. - The aforesaid question has been referred to me by the Hon ble President of the Tribunal. 12. When the matter was taken up first on 6-4-1994, Ms. Deepak Kapoor, Deputy Manager (Materials) of the appellants company, requested for adjournment in writing due to the absence of their counsel, Shri D.N. Mehta, stating that she would make sincere efforts to get the relevant correspondence to prove that the matter was considered by the Committee of Secretaries and clearance was given to pursue the present appeal before the Tribunal. Shri B.K. Singh, learned SDR, also submitted that he would also make an effort at his end to find out the factual position. Accordingly, the case was adjourned. 13. On the adjourned date of hearing, both sides were heard and Shri S.K. Sharma, learned JDR, showed me the copy of the minutes of the Committee of Secretaries wherein the other cases for clearance were considered and requested for time to place on record the copy of the same within one week and the case was closed for orders. Thereafter, Shri S.K. Sharma, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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