Sail Vs. Commissioner of Central Excise, - Court Judgment

SooperKanoon Citationsooperkanoon.com/25089
SubjectMRTP
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided OnAug-21-2001
AppellantSail
RespondentCommissioner of Central Excise,
Excerpt:
1. the appellant company is a public sector undertaking. accordingly, they are 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 v. collector of customs, calcutta reported in 1991(37)ecr-21j=1992(61)elt-3 dt.11.10.1991 followed by further decision in the same 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 appellant company is at liberty to pray for reopening of the matter(s) on production f the clearance certificate, in terms of the aforesaid decisions of the hon'ble supreme court in the case of o.n.g.c.(supra).
Judgment:
1. The appellant company is a Public Sector Undertaking. Accordingly, they are 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 v. Collector of Customs, Calcutta reported in 1991(37)ECR-21J=1992(61)ELT-3 dt.11.10.1991 followed by further decision in the same 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 appellant company is at liberty to pray for reopening of the matter(s) on production f the Clearance Certificate, in terms of the aforesaid decisions of the Hon'ble Supreme Court in the case of O.N.G.C.(supra).