M/S. National Aluminium Company vs The Commissioner
2022 Latest Caselaw 6992 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                          OTAPL No.2 of 2014, OTAPL No.3 of 2014
                                           And
                                  OTAPL No.4 of 2014

             OTAPL No.2 of 2014
             M/s. National Aluminium Company ....                 Appellant
             Limited.
                                                 Mrs. Pami Rath, Advocate
                                       -versus-
             The Commissioner, Central Excise, ....             Respondent
             Customs & Service Tax, Bhubaneswar.
                          Mr. Radheyshyam Chimanka, Sr. Standing Counsel
             OTAPL No.3 of 2014
             M/s. National Aluminium Company ....                 Appellant
             Limited.
                                                 Mrs. Pami Rath, Advocate
                                       -versus-
             The Commissioner, Central Excise, ....             Respondent
             Customs & Service Tax, Bhubaneswar.
                          Mr. Radheyshyam Chimanka, Sr. Standing Counsel
             OTAPL No.4 of 2014
             M/s. National Aluminium Company ....                 Appellant
             Limited.
                                                 Mrs. Pami Rath, Advocate
                                       -versus-
             The Commissioner, Central Excise, ....             Respondent
             Customs & Service Tax, Bhubaneswar.
                          Mr. Radheyshyam Chimanka, Sr. Standing Counsel


                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M. S. RAMAN

                                       ORDER

30.11.2022 Order No.

03. 1. These three appeals have been directed against the common order dated 26th July, 2013 passed by the Customs, Excise and Service Tax

Appellate Tribunal, East Regional Bench, Kolkata (CESTAT), which dismissed the Appeals, i.e., Excise Appeal Nos.52-53 of 2011 and 356 of 2011 of the present Appellants only on the ground that clearance from the Committee on Disputes (COD) was not produced before it.

2. By subsequent judgment of the Supreme Court of India in Electronic Corporation of India Ltd. v. Union of India 2011 (265) ELT 11 (SC), the whole system of COD now stands dismantled.

3. In the changed scenario, the impugned orders of the CESTAT cannot be sustained and are hereby set aside. Accordingly, Excise Appeal Nos.52-53 of 2011 and 356 of 2011 are restored to file of the CESTAT and list on 9th January, 2013, on which date, the Appellant through its authorized representative will appear before the CESTAT along with a downloaded copy of this order.

4. All the three appeals are, accordingly, disposed of in the above terms.

5. Issue urgent certified copy of this order as per rules.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/AKS