By TIOL News Service

MUMBAI, JAN 12, 2013: THE applicant is a Public Sector Undertaking. Their appeal was dismissed vide final order dated 15/12/2008 as the Committee on Disputes declined permission to pursue the appeal.

Now, the applicant is again before the CESTAT with an application for Restoration of the appeal and also an early hearing application.

The reason for their doing the above is the decision of February, 2011 of the Supreme Court in the case of Electronics Corporation of India Ltd. vs. Union of India 2011-TIOL-18-SC-CX-CB. In that case, the apex court has inter alia held that the CoD mechanism suggested in the case of ONGC 2002-TIOL-196-SC-CX has outlived its utility and, therefore, has to be done away with. Accordingly, the earlier orders on the subject matter were recalled.

It is the submission of the applicant that since there is no requirement now of seeking permission from CoD to pursue the appeal, their appeal may be restored.

The Bench referred to the Larger Bench decision of the CESTAT in the case of Burn Standard Co. Ltd. vs. CCE, Kolkata Order no. M-404/KOL/12 dated 25.07.2012 [2012-TIOL-1974-CESTAT-DEL-LB] and concluded that the matter which has been considered and decided by the Committee on Disputes cannot be re-opened.

Holding that there is no merit in the application for Restoration of the appeal, the same was dismissed and the early hearing application also was dismissed as infructuous.

Let bygones be bygones!

(See 2013-TIOL-80-CESTAT-MUM)