F.C.i. Vs. Cce, Meerut

F.C.i. vs Cce, Meerut

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 29, 2001

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Citation: sooperkanoon.com/21854
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 29, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

F.C.i.

Respondent

Cce, Meerut

Excerpt

1. the appellant in these appeals is a public sector undertaking. the matter has stood adjourned from time to time (sic) of clearance from the committee on disputes as required in terms of the directions of the apex court in the judgement in the case of oil and natural gas commission. today, there is neither any evidence of cod clearance on record nor any representation for the appellants. the apex court had issued the directions in 1992 [vide 1992 (61) e.l.t. 3 (s.c.)]. the court clarified them in 1994 [vide 1994 (70) e.l.t. 45 (s.c.)].accordingly, a psu should apply for cod clearance within one month from the date of filing appeal with cegat. there is nothing on record to show whether the appellant applied for cod clearance within the said period. the appellant or counsel is not present also. i note that the period so stipulated has already run out.

Full Judgment

1. The appellant in these appeals is a public sector undertaking. The matter has stood adjourned from time to time (SIC) of clearance from the Committee on Disputes as required in terms of the directions of the apex Court in the judgement in the case of Oil and Natural Gas Commission. Today, there is neither any evidence of COD clearance on record nor any representation for the appellants. The apex Court had issued the directions in 1992 [vide 1992 (61) E.L.T. 3 (S.C.)]. The Court clarified them in 1994 [vide 1994 (70) E.L.T. 45 (S.C.)].

Accordingly, a PSU should apply for COD clearance within one month from the date of filing appeal with CEGAT. There is nothing on record to show whether the appellant applied for COD clearance within the said period. The appellant or Counsel is not present also. I note that the period so stipulated has already run out.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties F.C.i. vs Cce, Meerut Same Subject Service Tax