M/S. CochIn Refineries Ltd. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. all these appeals are filed by m/s.cochin refineries (now known as kochi refineries). the appellants 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 1992 (61) elt page 3 as well as in its clarificatory judgment reported in 1994 (70) elt 45. no clearance has been placed on our record. however it was submitted by the counsel that in some of the cases clearance application is filed by obtaining clearance. however nothing is placed on our record.2. in the facts and circumstances, and in view of the ratio of the decision of the supreme court, all these appeals are dismissed for want of clearance. however the party is at liberty to file an application for revival of the appeals as and when the clearance is produced.

Judgment:
1. All these appeals are filed by M/s.Cochin Refineries (Now Known as Kochi Refineries). The appellants 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 1992 (61) ELT Page 3 as well as in its clarificatory judgment reported in 1994 (70) ELT 45. No clearance has been placed on our record. However it was submitted by the Counsel that in some of the cases clearance application is filed by obtaining clearance. However nothing is placed on our record.

2. In the facts and circumstances, and in view of the ratio of the decision of the Supreme Court, all these appeals are dismissed for want of clearance. However the party is at liberty to file an application for revival of the appeals as and when the clearance is produced.