https://www.taxtmi.com/caselaws?id=124840 A remand proceeding was treated as a continuation of the original litigation, so the earlier clearance from the Committee of Secretaries remained sufficient for the dispute. The Tribunal held that the core exemption and valuation issues had already been placed before the Committee, and a change in the grounds of appeal did not require a fresh clearance because a question of law may be raised at any stage. On that basis, a new clearance certificate was unnecessary, the earlier dismissal was recalled, and the appeal was restored. en-us Wed, 05 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 13:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124840 A remand proceeding was treated as a continuation of the original litigation, so the earlier clearance from the Committee of Secretaries remained sufficient for the dispute. The Tribunal held that the core exemption and valuation issues had already been placed before the Committee, and a change in the grounds of appeal did not require a fresh clearance because a question of law may be raised at any stage. On that basis, a new clearance certificate was unnecessary, the earlier dismissal was recalled, and the appeal was restored. Case-Laws Customs Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124840