2013 (11) TMI 30

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..... Respondent. ORDER In the present case, the CESTAT had dismissed an appeal of the Revenue on the ground that clearance of the Committee on Disputes had not been obtained. Subsequently, on an application by the Revenue, the appeal was restored by the Tribunal on 20 May, 2011 [2011 (271) E.L.T. 576 (Tri.-Mumbai)]. The appeal was dismissed on 2 January, 2012 [2012 (282) E.L.T. 513 (Tri.-Mumbai)] on .....

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..... AT, WZB, Mumbai restored the departmental appeal vide Misc. Order No. M/380/2011-WZB/C-II(EB), dated 20-5-2011. The said miscellaneous order of the Tribunal seems to be bad in law as the Tribunal has erroneously interpreted the Apex Court judgment in the ECIL case to restore the departmental appeal. It is felt that the miscellaneous order may lead to unsettling of all decisions of Committee on Dis .....

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..... ctronics Corporation of India Ltd. v. Union of India - 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.), the Committee on Disputes (COD) was held to have outlived its utility consequent upon which the Supreme Court recalled its earlier directions on the subject. The apprehension of the Revenue is that applications seeking restoration of dismissed appeals should not be proceeded with by ci .....

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