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2004 Supreme(SC) 653

S.N.VARIAVA, H.K.SEMA
Mahanagar Telephone Nigam LTD. – Appellant
Versus
Chairman, Central Board, Direct Taxes – Respondent


ORDER

Leave granted.

This Appeal is against the Judgment dated 24th August, 2000.

2. Mr. Rohatgi has raised a preliminary objection to the Special Leave Petition being proceeded with by this Court. He submits that this Court has, in the case of Oil and Natural Gas Commission vs. Collector of Central Excise reported in (1995) Supp. (4) SCC 541, held that in every case where a dispute is between Government Departments and/or between a Government Department and a Public Sector Undertaking, the matter should be referred to the High Powered Committee established by the Government pursuant to an order of this Court dated 11th September, 1991. He pointed out that it has been held by this Court that it is the duty of every Court or Tribunal to demand clearance from the Committee and that in the absence of clearance the proceedings must not be proceeded with.

3. Mr. Rohatgi also relied upon the case of C.C.E. vs. Jeesop and Co. Ltd. reported in (1999) 9 SCC 181, wherein this Court has again disposed of an Appeal filed by the Collector of Central Excise against two public sector companies by holding that the course indicated in Oil and Natural Gas Commission s case (supra) has to be followed. He




















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