https://www.taxtmi.com/caselaws?id=220874 The Appellate Tribunal CESTAT MUMBAI dismissed the application seeking restoration of an appeal filed by Public Sector Undertakings, which was earlier dismissed due to the Committee on Dispute's denial of permission. The Tribunal held that if COD permission had been declined before a relevant Supreme Court decision, it could not be revisited. The decision was based on legal precedents emphasizing the finality of COD decisions made before relevant legal developments and the principle of non-reopening such matters. The Tribunal also dismissed early hearing applications as infructuous. en-us Wed, 03 Oct 2012 00:00:00 +0530 Tue, 15 Jan 2013 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220874 The Appellate Tribunal CESTAT MUMBAI dismissed the application seeking restoration of an appeal filed by Public Sector Undertakings, which was earlier dismissed due to the Committee on Dispute's denial of permission. The Tribunal held that if COD permission had been declined before a relevant Supreme Court decision, it could not be revisited. The decision was based on legal precedents emphasizing the finality of COD decisions made before relevant legal developments and the principle of non-reopening such matters. The Tribunal also dismissed early hearing applications as infructuous. Case-Laws Central Excise Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220874