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<h1>Appeal restored after COD clearance; waiver denied, pre-deposit required within four weeks.</h1> The appeal was dismissed initially due to lack of COD clearance but restored after the appellant produced the required COD. The application for waiver of ... - The appeal was dismissed for lack of COD clearance, but restored after appellant produced COD. Application for waiver of pre-deposit amount of Rs. 6,41,492 for Service Tax was denied. Appellants directed to deposit the amount within four weeks, with penalty pre-deposit waived upon compliance by July 8, 2009.