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TMI Blog2013 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... d permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened - The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened – Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... 02/2008 Amt-5216.1 1996-97 The Committee heard both parties to the dispute and noted that the matter has been restored by ITAT to the file of AO for deciding the same afresh. As such the Committee was of the view that an appeal in this case was premature at this stage. It, therefore, declined permission to CBDT to pursue appeal in this case before the High Court.? 2. The aforesaid Committee of Disputes had been set up pursuant to the directions issued by the Supreme Court in Oil and Natural Gas Commission Vs. Collector of Central Excise [1992] Supp (2) SCC 432 and subsequent decisions in Oil and Natural Gas Commission Vs. Collector of Central Excise [1999] 116 STC 418 (SC) and Oil and Natural Gas Commission Vs. Collector of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court on the ground of discrimination. We need not multiply such illustrations. The mechanism was set up with a laudatory object. However, the mechanism has led to delay in filing of civil appeals causing loss of revenue. For example, in many cases of exemptions, the Industry Department gives exemption, while the same is denied by the Revenue Department. Similarly, with the enactment of regulatory laws in several cases there could be overlapping of jurisdictions between, let us say, SEBI and insurance regulators. Civil appeals lie to this court. Stakes in such cases are huge. One cannot possibly expect timely clearance by the Committee on Disputes. In such cases, grant of clearance to one and not to the other may result in generation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t authority/public sector undertaking should be permitted to proceed with the appellate proceedings. In the present case, in fact, the Revenue had sought permission, but the same was declined in November, 2009. The said decision was accepted by the Revenue. We do not think that Electronics Corp. of India (supra) can apply to the facts of the present case as the request for permission to file appellate proceedings was declined by the Committee of Disputes. The decision taken by the Committee of Disputes dated 12th November, 2009, is not undone and has not become a nullity. If the contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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