BSNL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE ROA application is for restoring the Final Order No. 374 -377/2006 -S.T., dated 30 -10 -2006 vide which the appeals were dismissed with liberty to the appellant to ask for restoration on production of necessary clearance from the Committee on Disputes. Subsequently, the appellants filed restoration application and produced on record the decision of Committee on Disputes.

(2.) The restoration application was disposed of vide Final Order No. ST/45/2008, dated 12 -3 -2008. The Tribunal observed that the decision dated 2 -11 -2006 by the Committee on Disputes is to the effect that the parties are required to sit across the table and settle the matter. Accordingly, the Tribunal held that in its opinion, this does not amount to clearance or permission to maintain the appeal in the Tribunal. Accordingly, the restoration application was rejected.

(3.) LEARNED AR for Revenue strongly opposes the prayer on the ground that ROA filed by the appellant stands rejected and no second ROA can be filed in respect of the same matter. As such, he prays for rejecting the ROA.