Circular No. 156/67/95-CX. dated 17/11/95
Sub:- Disputes between CBEC and PSUs - Clearance by the Committee on Disputes
– Implementation of decisions - Regarding.
As you are aware, in pursuance of the Supreme Courts" directive for reducing
litigation between the Deptt. of Revenue iiiid PSUs, etc, litigations before CEGAT and
Courts can be pursued only with the prior clearance of the High Powered Committee on
Disputs constituted in the Cabinet Sectt. Those cases which are not considered fit for
further litigation by the Committee cannot be pursued by the concerned appellants viz.
PSUs or the Deptt. of Revenue, as the case may be, before CEGAT or the Courts.
2. The Committee on Disputes has been holding regular meetings and issuing minutes in
regard to the decisions in the cases taken up by the Commiftee. The gist of these
Minutes is regularly being communicated to the concerned Commissioners for ncessary
actioo. However, there has been no feed back from the Commissioners in regard to the
action taken by them.
3. It is presumed that the concerned Commissioners have taken necessary action in
pursuance of the Minutes of the COD meetings communicated to them. In those cases of
Department"s appeals where permission was refused by the COD, necessary application
has to be made before the CEGAT/Courts for treating such cases as withdrawn. In other
cases, we have to communicate the Minutes of the COD Meetings and request CEGAT/Courts
to expedite proceedings.
4. Further, in those cases of PSU-assessees" appeals wherein permission for further
litigation has been refused by the COD, it has to be seen that CEGAT or the concerned
Court is apprised of the position so that their appeals are withdrawn leading to the
recovery of pending dues, if any.
5. It is desired by the Board that compliance report on the action taken in pursuance
of the Minutes of the COD meetings, communicated so far for the past cases, may please
be sent in the enclosed proforma. This should be attended to within 30 days of the
receipt of this Circular.
6. For future cases, on receipt of the Minutes of the COD Meetings; compliance should
be reported in the same proforma within a reasonable period of 30 days or so.
Sd/-
(Meenu S. Kumar)
Under Secretary to the Govt. of India
F.No. 390/P/258/95-JCPresented by eximkey.com