Committee on Disputes clearance was not required, so dismissal of the Revenue's appeal for want of approval was set aside.

Prior Committee on Disputes approval was no longer a legal bar to maintaining the Revenue's appeal because the earlier authority requiring such clearance had been recalled by the Constitution Bench. The Tribunal's dismissal of the appeal solely for want of COD clearance was therefore incorrect, and the appeal could not be rejected on that ground. The dismissal was set aside.

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Issues: Whether prior Committee on Disputes approval was mandatory for the Revenue's appeal and, if not, whether dismissal of the appeal on that ground could stand.

Analysis: The appeal turned on the validity of dismissal by the Tribunal solely for want of COD clearance. The Court noted that the earlier line of authority requiring such clearance had been recalled by the Constitution Bench, and the COD mechanism was no longer a legal bar to filing or maintaining the appeal. In that view, the substantial question of law was answered against the Tribunal's approach and the Revenue's appeal could not be rejected merely on the ground of absence of COD approval.

Conclusion: The requirement of COD approval was held to be inapplicable, and the dismissal of the Revenue's appeal on that ground was set aside.

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