- (1.) This appeal is against Order No. S-154/A-115/KOL/2013, dated 22nd April, 2013, passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, dismissing Excise Appeal No. E/A/654/2010 filed by the Commissioner of Central Excise, against Original Order No. 30/COMMR./BOL/10, dated 28th May, 2010 confirming Central Excise Duty demand of Rs. 42,65,979/- along with Education Cess of Rs. 85,320/- and Higher Education Cess of Rs. 42,660/- under Section 11A(2) of the Central Excise Act, 1944, along with interest under Section 11AB of the Central Excise Act, 1944 and penalty of Rs. 43,93,959/- under Section U.A.C. of the Central Excise Act. The appeal has been dismissed inter alia on the ground that it had been filed by the appellant, Steel Authority of India Limited, a Government company within the meaning of the Companies Act, 1956, wholly owned by the Government of India, against the Union of India and its officials without applying for or obtaining the approval of the Committee of Disputes.
(2.) By an order dated September 11, 1991 in O.N.G.C. & Anr. v. C.C.E., 1992 Supp2 SCC 432 the Supreme Court observed that Public Sector Undertakings under the Central Government and the Union of India should not fight litigations in Court.
(3.) Thereafter an order dated 11-10-1991 followed, directing the Government of India to set up a committee to monitor inter se disputes between public sector undertakings under the Central Government and also disputes between such undertakings and the Union of India. Pursuant to the aforesaid order a Committee was constituted. The Committee was initially called the High-Powered Committee (H.P.C.). The committee was later called Committee of Secretaries (C.O.S.).;