PER T.R. SOOD, A.M None appeared on behalf of the assessee despite notice and since the matter is covered by the decision of Hon'ble Supreme Court, we decided to hear the Misc. Application exparte.
PER T.R. SOOD, A.M None appeared on behalf of the assessee despite notice and since the matter is covered by the decision of Hon'ble Supreme Court, we decided to hear the Misc. Application exparte. 2 Through these Misc. Applications, the Revenue has sought recalling of the order of the Tribunal in ITAs No. 490 & 491/Chd/2008. Through these orders the appeals of the revenue have been dismissed in limine.
3. Before us, the ld. DR for the revenue referred to the contents of the Misc. Applications and pointed out that revenues appeals in ITAs No. 490 & 491/Chd/2008 were dismissed because COD permission was not obtained by the Department. He further pointed out that the requirement of obtaining COD permission has been done away by Memo. No. A-12034/01/2011-Ad.1 dated 1.9.2011 issued by the Cabinet Secretariat, Government of India, New Delhi circulated vide CBDT letter F. No. 279/M-30A/2011-ITJ dated 12.12.2011. This has been done in the light of decision of Hon'ble Supreme Court in case of Electronics Corporation of India Ltd. V. Union of India and others, 332 ITR 58 (SC). Since the requirement of COD permission is no more there, therefore, the order of the Tribunal may be recalled.
4. We have considered the submissions of the ld. DR for the revenue as well as the relevant material on record and find that the Hon'ble Supreme Court had observed that the mechanism of the Committee on disputes suggested by the Hon'ble Supreme Court in case of Natural Gas Commission V. Collector of Central Excise (1999) 116 STC 418 (S.C): (1995) Supp 4 SCC 541 (paras 5,7,9,10) and other orders of Hon'ble Supreme Court has not functioned well, therefore, Constitution Bench of the Hon'ble Apex Court had recalled its earlier orders. This means the requirement obtaining of COD is no more there. In any case the Tribunal had dismissed the appeals of the Revenue by observing that the revenue would be at liberty to approach the Tribunal for restitution of the appeal as and when the permission was obtained. Since the requirement of obtaining COD permission has been itself withdrawn, therefore, we recall our orders in ITAs No. 490 & 491/Chd/2008. The Registry is directed to fix the hearing of appeals in routine manner.
5. In the result, Misc. Applications of the revenue are allowed. Order pronounced on 31.07.2012 Sd/- Sd/- (H.L. KARWA) (T.R. SOOD) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 31,07.2012 SURESH Copy to: The Appellant/The Respondent/The CIT/The CIT(A)/ The DR