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of <h1>Appeal Dismissed for Lack of CoD Clearance & Involvement of SBI</h1> The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI due to lack of clearance from Committee on Disputes (CoD) and the involvement of State ... COD- The Appeal is dismissed for the want of COD. The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI as the case could not be pursued due to lack of clearance from Committee on Disputes (CoD) since it involved a small amount and the respondent was State Bank of India.
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