The Crowded COD – CESTAT
THE CESTAT (CEGAT as it then was) made some interesting comments on the working of the COD in 2002-TIOL-398-CESTAT-DEL-LB. The Tribunal observed,
Such High Power Committee should, as per the decision, endeavour to resolve the matters in dispute. If that Committee is unable to resolve the matter for reasons to be recorded by it shall grant clearance for the litigation. Scant respect to this mandate of the Supreme Court has been shown by the High Power Committee. Committee did not take any measure to resolve the dispute or controversy between the Public Sector Undertaking and the Revenue Ministry. Minutes of the meeting of the High Power Committee which met on 10-6-1999 to consider the fate of appeals of ONGC were made available to us. Forty persons were present at the meeting of this High Power Committee which took up many cases. The decision arrived at by this crowded body as seen from the minutes is :
“The Committee, having regard to the fact that the disputes in the above cases at serial Nos. 17 and 18 involved mixed questions of law and fact, permitted Oil and Natural Gas Corporation Ltd. to pursue the appeals in CEGAT .”
Questions of law and facts will arise in disputes before Tribunals and Courts. Such disputes are to be resolved by the High Power Committee. No attempt in this direction was seen to have been made in the instant case.
The High Power Committee in the case on hand dealt with the issue in a casual manner only to give an impression that the direction of the Supreme Court is complied with. Committee should not have approached the issue to say the least, in the casual manner adopted at its meeting held on 10-6-1996.