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CCE, Pondicherry v/s M/s. Swadeshi Cotton Mills & Another

    E/608 of 2003, 611 of 2003 & 612 of 2003 and E/CO/39 to 41 of 2004 E/613 of 2003 & 614 of 2003 and E/42 of 2004 & 43 of 2004

    Decided On, 09 November 2009

    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



Judgment Text

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.
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