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Cce Bangalore Vs. M/S. Hmt Ltd., - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided On

Appellant

Cce Bangalore

Respondent

M/S. Hmt Ltd.,

Excerpt:


1. this is an appeal filed by the department. since the respondents being a psu, clearance is required from the committee of secretaries to proceed with the matter as observed by the supreme court in the case of ongc reported in 1994 (70) elt 45 no clearance has been placed on record. the matter is of 95. hence request for adjournment is rejected.appeal is dismissed for want of clearance. however, the department is at liberty to file an application for revival of the appeal as and when clearance is produced.

Judgment:


1. This is an appeal filed by the department. Since the respondents being a PSU, Clearance is required from the Committee of Secretaries to proceed with the matter as observed by the Supreme Court in the case of ONGC reported in 1994 (70) ELT 45 No clearance has been placed on record. The matter is of 95. Hence request for adjournment is rejected.

Appeal is dismissed for want of clearance. However, the department is at liberty to file an application for revival of the appeal as and when clearance is produced.


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