- (1.) Counsel for the petitioner has submitted that the petitioner is owned, managed and controlled by the Central Government. It is a Government Company and initially, in pursuance of the judgment of Hon'ble Supreme Court in ONGC case, the dispute between wholly Central Government owned company and Central Government, if there is any dispute, the same was to go to the High-Powered Committee. That judgment was operated the field for much longer period, but, subsequently, the said concept was slightly modified and the High-Powered Committee is no more effective. In pursuance of this judgment, the appeal preferred by this petitioner before CESTAT was closed, i.e., it was not decided on its merits. Now, it is submitted by the Counsel for the petitioner that the application for restoration of the said appeal has been preferred before CESTAT in view of the resolution of the Committee on Disputes and therefore, let a suitable direction be given to CESTAT, Kolkata to decide the application preferred by this petitioner for restoration of Appeal Nos. EDM-799-800/2004 and along with the stay application Nos. SP-1043-44/2004. Counsel for the respondents submitted that the appeal preferred by the petitioner before CESTAT has already been disposed of much earlier in point of time, i.e., on 11th November, 2005 and thereafter, there is no order in favour of this petitioner and if there is an application preferred by the petitioner before CESTAT, Kolkata for restoration of the appeal as well as the stay application, the respondents are not aware, at this stage.
(2.) Having heard Counsel for both the sides and looking to the limited arguments canvassed by the petitioner, it appears that the petitioner is a Central Government Company wholly owned, managed, controlled and financed by the Central Government which has preferred an appeal before the CESTAT, but, in view of the decision rendered by the Hon'ble Supreme Court in ONGC case, the dispute between wholly Central Government owned company and the Central Government initially was to be referred to the High-Powered Committee and, therefore, the appeal preferred by the petitioner was closed, i.e., not decided by CESTAT on the merits and now by virtue of subsequent judgment delivered by the Hon'ble Supreme Court, the said High-Powered Committee is no more effective and hence, the petitioner is seeking restoration of its appeal as well as the stay application before the CESTAT as stated hereinabove.
(3.) We therefore, dispose of this writ petition with a direction to CESTAT, Kolkata that if any restoration application is preferred by the petitioner for Appeal Nos. EDM-799-800/2004 along with the stay application Nos. SP-1043-44/2004, the said restoration application will be decided in accordance with law as early as possible and practicable preferably, within a period of six months from the date of receipt of a copy of this order. This writ petition is disposed of, in view of the aforesaid direction.;