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TMI Blog1998 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... 27-2-1998, Annexure A3 to the Writ Petition. This is an order of the Assistant Commissioner, Central Excise, Dehradun. A list of Bought Out Item has been finalised and the order has been issued as such, as a matter of abundant caution. In this order, it is clarified that for finalisation of Bought Out Items, any assessment made is still provisional on other counts. The impugned order mentions tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be encouraged to be in litigation in Court by spending money on fees of counsel, court fees, procedural expenses and wasting public time as Courts are maintained for other litigations for those who need it. The Supreme Court observed that the Court's time is not to be consumed by litigations at public expenses. The Supreme Court has suggested that the Cabinet Secretary ought to look into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Sector Undertakings before any court or Tribunal so as to save limitation. But, before such filing every endeavour should be made to have the clearance of the High Power Committee." 5.However, as to what the Court or Tribunal should do is such judicial remedies are sought before such a Court or Tribunal, the order of 11th October 1991 clarifies : "It shall be the obligation of every Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Central Excises and Salt Tax Act, 1944. What the Supreme Court observed was that it is improper that the Government should be in litigation with its Public Sector Undertakings or within itself its departments at issues with each other. The spirit of the order of the Supreme Court was that litigation by the State ought to be reduced and not encouraged and it would be better if such litigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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