- (1.) Civil Appeal No.5932 of 2010 Heard the learned senior counsel appearing on behalf of the appellant and perused the impugned judgment and order dated 13th November, 2006 passed by the High Court of Delhi whereby the appeal has been dismissed. In this matter the appellant-Commissioner of Income Tax, Delhi has been directed to approach the High Powered Committee for permission/clearance of Committee on Disputes for filing appeal by relying upon a decision of this Court in the case of Oil & Natural Gas Commission v. CCE, 1994 116 CTR(SC) 643.
(2.) Learned senior counsel has invited our attention to the Constitution Bench judgment of this Court in the case of Electronics Corporation of India Ltd. v. Union of India, 2011 265 ELT 11(S.C) wherein this Court has held that the mechanism for approaching the High Powered Committee later on called as "Committee of Secretaries" and finally termed as "Committee on Disputes" has outlived its utility and therefore, orders in the case of Oil and Natural Gas Commission's casehas been recalled.
(3.) In this view of the matter, we set aside the impugned order and remand the matter to the High Court for deciding the appeal on merits in accordance with law. Thus, the appeal succeeds and is allowed. SLP(Civil)Nos.3320-3321 of 2011;