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of <h1>Appeal Dismissed by CESTAT Chennai for Lack of COD Clearance. Revenue Can Seek Restoration Post Clearance.</h1> The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI due to lack of COD clearance. The Revenue has the liberty to apply for restoration once ... COD- appeal is dismissed for want of COD clearance. The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI due to lack of COD clearance. The Revenue has the liberty to apply for restoration once the clearance is obtained.
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