F.No.390/R/262/09-JC
Ministry
of Finance
Department
of Revenue
Central
Board of Excise and Customs
******
New Delhi dated 24th
March, 2011
INSTRUCTION
To,
1. All
Chief Commissioners and Director General under the Central Board of Excise and
Customs.
2. CDR,
Customs, Excise & Service Tax Appellate Tribunal.
3. All
Commissioners of Customs/ Central Excise/ Service Tax/ All Joint Chief
Departmental Representatives/ Commissioner, Directorate of Legal Affairs.
4.
<webmaster.cbec@icegate.gov.in>
Subject: Settlement of Disputes
between one Govt. Dept. and another and one Govt. Dept. and a Public Enterprise
and one Public Enterprise and another – Regarding.
Please refer to
D.O.F. No. 275/68/91-CX.8A (Pt.), dated 17.-1.1992 addressed by the Member
(Central Excise) to all Principal Collectors, and to all Collectors of Customs
and Central Excise vide which a copy of Cabinet Secretariat’s O.M. No.
53/3/6/91-Cab. dated 31.12.1991 was circulated
pertaining to constitution of a committee to give clearance to the disputes
between the Government Department and another and one Government Department and
a Public Sector Enterprises and Public Enterprises themselves before these are
agitated in a Court/ Tribunal. Reference is also invited to subsequent O.Ms
issued by the Cabinet Secretariat and the Circulars/ Instructions issued by the
Board from time to time on this issue.
2. In a recent judgment dated 17.02.2011,
the Constitution Bench of the Hon’ble Supreme Court, while deciding the S.L.P.
No. 2538 of 2009 in the case of Electronics Corporation of India Ltd. Vs. Union
of India and other matters reported in 2011 (265) ELT 11 (S.C.) has recalled
the directions given by the Court in its various orders reported as below:-
I.
1995
Suppl. (4) SCC 541 (ONGC v. CCE) dated 11.10.1991
II.
2004
(6) SCC 437 (ONGC v. CCE) dated 07.01.1994
III.
2007
(7) SCC 39 (ONGC v. City & Industrial Development Corpn.) dated 20.07.2007
3. In view of the above there is no
requirement of obtaining approval of the Committee on Disputes for pursuing
litigations as was being done. Field formations may now pursue their appeals in
the respective Tribunals/ Courts without obtaining clearance from the Committee
on Disputes. Proposals which have already been sent to the Committee and no
decisions have been taken till 17.02.2011 shall be deemed to be covered by the
decision of the Hon’ble Court dated 17.02.2011, i.e. COD permission is not
required in those cases.
4. The foregoing
instructions may be brought to the notice of all concerned for guidance and
compliance.