The Superintending Engineer, Tneb, Pudukkottai Vs. Cce, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-11-2009 |
| Appeal Nos. E/933 of 2003, 989 of 2003, 934 of 2003, 951 of 2003 |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER |
| The Superintending Engineer, Tneb, Pudukkottai |
| Cce, Trichy |
| Shri P.C. Anand, Consultant, for the appellant. Shri C. Rangaraju, SDR, for the respondent |
per: p.k. das, the ld. sdr, appearing on behalf of the revenue submits that the appellants are public sector undertaking (psu) under the government of tamil nadu. he submits that in view of the decision of the hon’ble supreme court in the case of ongc ltd. vs. city and industries development corporation, maharashtra reported in 2009 (233)elt 30 (s.c.), the appellants are required to obtain the clearance from the committee on disputes. in view of that, all the appeals are dismissed for want of clearance from cod. however, the appellants are at liberty to apply for restoration as and when cod is available.
Per: P.K. Das,
The Ld. SDR, appearing on behalf of the Revenue submits that the appellants are Public Sector Undertaking (PSU) under the Government of Tamil Nadu. He submits that in view of the decision of the Hon’ble Supreme Court in the case of ONGC Ltd. Vs. City and Industries Development Corporation, Maharashtra reported in 2009 (233)ELT 30 (S.C.), the appellants are required to obtain the clearance from the Committee on Disputes. In view of that, all the appeals are dismissed for want of clearance from COD. However, the appellants are at liberty to apply for restoration as and when COD is available.