Customs, Excise and Gold Tribunal - Delhi Tribunal

O.N.G.C. vs Collector Of Customs on 19 December, 1991

Customs, Excise and Gold Tribunal – Delhi
O.N.G.C. vs Collector Of Customs on 19 December, 1991
Equivalent citations: 1992 (59) ELT 420 Tri Del


ORDER

Harish Chander, Vice President

1. By the present Miscellaneous applications, the applicants have made a prayer for out of turn hearing. Shri B. Dutta, the learned senior Advocate, has appeared on behalf of the applicants and pleaded that similar appeals are listed for hearing in March 1992 and these matters also may be taken up for hearing on that day as they are all covered by the earlier decision of the Tribunal. He also stated that the judgment of the Supreme Court in the case of O.N.G.C. v. Union of India where there is a direction that the matters are to be heard by a Committee constituted by the Cabinet Secretary and not to be heard by the Tribunal will not apply in these cases where a regular judicial order has been passed and the right of the filing of appeal is given by the statute. Shri S.K. Roy, the learned SDR, who appeared on behalf of the Revenue, has fairly stated that the issue appears to be covered by the earlier decisions and as such he has no objection if these matters are also taken up with the other matters already listed.

2. We have heard both the sides and have gone through the facts and submissions of the learned senior Advocate that the ratio of the Supreme Court decision for not hearing matters in respect of Public Sector Undertakings will not apply to these cases where a regular judicial order has been passed and the right of the filing of appeal is being vested by the statute to a citizen/Public Sector Undertaking. In the interest of justice, the matters are listed on 10-3-1992. In the result, the Miscellaneous Applications are allowed.