At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS
By, JUDICIAL MEMBER
Shri C. Rangaraju, SDR for the Appellants. Shri K. Balasubramaniam, Advocate for the Respondents
Per Dr. Chittaranjan Satapathy
Heard both sides. The learned counsel Sh. K. Balasubramaniam appearing for the respondents states that the respondent-textile mills are all public sector undertakings. He further states that the Department has not obtained necessary clearance from the Committee on Disputes to pursue these appeals before the Tribunal. This fact has been confirmed by the learned SDR appearing on behalf of the Revenue as there is no COD clearance on his files.
2. Accordingly, all the five appeals are dismissed as not maintainable for want of COD clearance with liberty to the Department to apply for restoration in the event of obtaining
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COD clearance later on. All the five cross-objections also stand disposed of.