M/S STEEL AUTHORITY OF INDIA LTD. vs COMMISSIONER OF CENTRAL EXCISE

The Supreme Court dismissed the appeal filed by M/s Steel Authority of India Limited challenging the High Court's order which upheld the CESTAT's dismissal of the appellant's rectification application. The court noted that the appellant, a Public Sector Undertaking, had to seek clearance from the Committee of Disputes before pursuing legal action against other PSUs. The Committee had permitted the appeal only concerning penalties, deeming the duty aspect revenue neutral, thus affirming the lower court's decision.