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    <description>The Tribunal dismissed the appeals filed by the Revenue against ONGC Ltd., a Government of India undertaking, for lack of COD clearance. The judgment emphasized the necessity of obtaining clearance from the Committee of Disputes before proceeding with litigation involving Government entities, as mandated by the Supreme Court&#039;s directions in a previous case. Failure to adhere to this requirement led to the dismissal of the appeals in this instance, reinforcing the importance of settling disputes before escalating them to Court or Tribunal levels.</description>
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