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<h1>Procedure for Obtaining COD Clearance in CBEC vs. PSUs Litigation: Timely Submission to Avoid Delays.</h1> The circular outlines the procedure for obtaining clearance from the Committee on Disputes (COD) for litigation involving government departments, specifically between the Central Board of Excise and Customs (CBEC) and Public Sector Undertakings (PSUs). It emphasizes the need for timely submission of proposals to the Board before appealing to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) to avoid delays. The circular mandates a self-contained proposal with specific documents, including multiple copies of briefs, orders, and memoranda of appeal. It stresses adherence to these instructions and a commitment to resolving cases within a month of submission.