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TMI Blog2013 (3) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, tribunal hold that in this case also, the appellant is not required to obtain clearance from the COD to file appeal before this Tribunal. Tribunal direct the concerned authorities not to take any steps for recovery of the impugned demand till the disposal of the stay application. - E/84/2009 - M/459/2012-WZB/C-II(EB) - Dated:- 27-6-2012 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Ms. Padmavati Patil, Advocate, for the Appellant. Shri A.K. Prabhakar, Superintendent (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. Vide Order No. A/79/2010/EB/C-II, dated 15-3-2010, the appeal of the appellant along with stay application was dismissed for want of clearance from the Committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputes is required. Therefore, their appeal be restored. The learned counsel also relied on the decision of the Tribunal in the case of CCE, Raigad v. ONGC Corporation Ltd. reported in 2011 (271) E.L.T. 576 (Tri.-Mumbai). 3. On the other hand, the learned AR strongly opposed the contention of the learned counsel and stated that it is not open to the appellant to contend before this Tribunal for storation of appeal when their appeal was dismissed and the law laid down by the Apex Court in the case of ONGC was in force and as per the said law, clearance from the Committee on Disputes is required. He further submitted that as per Section 6 of the General Clauses Act, 1897 and as per the decision of the Hon ble Supreme Court in the case of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 6 of the General Clauses Act and to go through the decision in the case of Saurashtra Kutch Stock Exchange (supra). Following the decision in ONGC (supra), we hold that the appellant is entitled for restoration of appeal. Accordingly, we recall our order dated 15-3-2010 and restore the appeal to its original number. 5. Further, we find that in pursuance to the order dated 15-3-2010, the department has initiated coercive steps for recovery of the impugned demands. At this stage, we direct the concerned authorities not to take any steps for recovery of the impugned demand till the disposal of the stay application. 6. The Registry is directed to list the stay application on 14-8-2012. (Dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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