https://www.taxtmi.com/caselaws?id=217440 The case involved the restoration of an Appeal dismissed for lack of clearance from the Committee on Disputes (COD) post the Electronics Corporation of India Ltd. (ECIL) judgment. The Applicant sought restoration citing the ECIL judgment's impact on COD permissions. The interpretation of the ECIL judgment, relevance of COD permission, disagreement between Tribunals, and the request for a Larger Bench reference were key issues. Ultimately, the Bench referred the matter to a Larger Bench to determine the relevance of COD permission pre-ECIL judgment and the restoration of dismissed Appeals. en-us Mon, 05 Dec 2011 00:00:00 +0530 Wed, 26 Sep 2012 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217440 The case involved the restoration of an Appeal dismissed for lack of clearance from the Committee on Disputes (COD) post the Electronics Corporation of India Ltd. (ECIL) judgment. The Applicant sought restoration citing the ECIL judgment's impact on COD permissions. The interpretation of the ECIL judgment, relevance of COD permission, disagreement between Tribunals, and the request for a Larger Bench reference were key issues. Ultimately, the Bench referred the matter to a Larger Bench to determine the relevance of COD permission pre-ECIL judgment and the restoration of dismissed Appeals. Case-Laws Central Excise Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217440