Commissioner Of Customs, … vs M/S Hindustan Machine Tools Ltd, … on 6 July, 2001

ORDER

Shri G.A. Brahma Deva

1. This is an appeal filed by the Revenue. It was brought to our notice the appellant being a ‘Public Sector Undertaking’, clearance is required from the Committee of the Secretaries to proceed with the matter as observed by the Supreme Court in the case of ONGC reported in 1992 (61) ELT 3 as well as in its clarificatory judgement reported in 1994 (70) ELT 45. No clearance has been placed on our record. In view of this position, appeal filed by the revenue is dismissed for want of clearance. However the department is at a liberty to file an appeal for the revival of the case as and when clearance is produced. Ordered accordingly.

(Pronounced and dictated in open court.)