Cc and Ce, Bbsr-i Vs. M/S. Nalco - Court Judgment

Excerpt:

1. the respondent company is a public sector undertaking. accordingly, the revenue is required to produce a certificate of clearance from the committee of secretaries in terms of the decision of the supreme court in the case of oil & natural gas commission vs. c.c. calcutta reported in 1991 (37) ecr-21j=1992(61)elt-3 dt. 11.10.1991 followed by further decision in the case reported in 1994 (70) elt-45 dt. 7.1.1994.2. since enough time has passed and no such certificate has been submitted, we close the matter(s) for statistical purposes. the revenue is at liberty to pray for reopening of the matter(s) on production of the clearance certificate, in term of the aforesaid decisions of the hon'ble supreme court in the case of o.n.g.c. (supra).

Judgment:

1. The respondent company is a Public Sector Undertaking. Accordingly, the Revenue is required to produce a Certificate of Clearance from the Committee of Secretaries in terms of the decision of the Supreme Court in the case of Oil & Natural Gas Commission Vs. C.C. Calcutta reported in 1991 (37) ECR-21J=1992(61)ELT-3 dt. 11.10.1991 followed by further decision in the case reported in 1994 (70) ELT-45 dt. 7.1.1994.

2. Since enough time has passed and no such Certificate has been submitted, we close the matter(s) for statistical purposes. The Revenue is at liberty to pray for reopening of the matter(s) on production of the Clearance Certificate, in term of the aforesaid decisions of the Hon'ble Supreme Court in the case of O.N.G.C. (supra).