https://www.taxtmi.com/caselaws?id=220336 The Appellate Tribunal referred the matter to a Larger Bench to address differing opinions on the relevance of COD permission in litigations before CESTAT. The Tribunal disagreed with the Mumbai Bench's stance and posed a question of law to the Hon'ble President for reference to a Larger Bench regarding the treatment of cases where COD permission was previously disallowed. The High Court of Delhi, in a separate case, emphasized that the COD mechanism had become obsolete and decisions made by COD should not be revisited. The Tribunal accepted the High Court's decision as binding and remitted the matter for further proceedings in line with the High Court's order. en-us Wed, 25 Jul 2012 00:00:00 +0530 Mon, 21 Jan 2013 07:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220336 The Appellate Tribunal referred the matter to a Larger Bench to address differing opinions on the relevance of COD permission in litigations before CESTAT. The Tribunal disagreed with the Mumbai Bench's stance and posed a question of law to the Hon'ble President for reference to a Larger Bench regarding the treatment of cases where COD permission was previously disallowed. The High Court of Delhi, in a separate case, emphasized that the COD mechanism had become obsolete and decisions made by COD should not be revisited. The Tribunal accepted the High Court's decision as binding and remitted the matter for further proceedings in line with the High Court's order. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220336