ENGINEERING PROJECTS (INDIA) LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS Service Tax Appeal filed under Section 35 (G) of Central Excise Act, 1944 read with Section 83 of Chapter V of the Finance Act, 1994 is directed against the order dated 27.11.2012/29.11.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, in SP No. 16 of 2011 and Service Tax Appeal No. 13 of 2011, whereby, the appeal has been dismissed by the Tribunal for the want of clearance from Committee on Disputes (CoD), and the application (SP No. 16 of 2011) stood disposed of with it.

(2.) HEARD learned counsel for the parties.

(3.) THE requirement of clearance from Committee on Disputes (CoD) for filing the appeal was based on the law laid down by the Apex Court in Oil and Natural Gas Commission vs. Collector, 1992 (61) ELT 3 (SC), Oil and Natural Gas Commission vs. Collector, 1994 (70) ELT 45 (SC) and ONGC Ltd. vs. City and Industrial Development Corporation, 2009 (233) ELT 30 (SC).