AI Structured Summary
Not yet generated for this judgment
Judgment
On 2-4-2007, learned Counsel for the revenue was required to take approval of the Committee on Disputes before proceeding further with the appeal. We are told today that the application has been made to the Committee only on 18-10-2007.
In Oil & Natural Gas Commission v. CCE 1994 (70) ELT 45 (SC), it has been held that the approval should be applied for within 30 days from the filing of the appeal. Even if the requirement did not exist at the time of registration of this reference, the revenue could not claim that it was not aware of such requirement after our order dated 2-4-2007 when we adjourned the matter to enable the revenue to have applied to the COD for approval at least within 30 days from 2-4-2007. However, it transpires that the application has been made after almost six months after the last hearing and just a couple of days before today''s hearing. We see no reason why any further indulgence should be granted to the revenue.
It appears that the revenue is not interested in pursuing this reference.
Under the circumstances, we return the reference unanswered.