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of <h1>Appeal for Restoration Dismissed Due to Lack of COD Clearance</h1> <h3>IOCL. Versus COMMISSIONER OF CENTRAL EXCISE, PATNA</h3> The appeal for restoration was dismissed as COD clearance was required for the new cause of action, following the ONGC case precedent. - IOCL. Versus ... Appeal - Restoration of The appeal for restoration was dismissed as COD clearance was required for the new cause of action. The application was rejected based on the ONGC case precedent.
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