https://www.taxtmi.com/caselaws?id=221759 The Tribunal allowed the appeal restoration, overturning the dismissal due to lack of clearance from the Committee on Disputes (COD). The appellant was granted liberty to seek restoration after obtaining COD clearance, following the Supreme Court's ruling that COD clearance is not mandatory for filing appeals before the Tribunal. The Tribunal considered the evolving legal position and absence of a COD decision on the appellant's request, concluding that no COD clearance was necessary for the appeal. Authorities were directed to halt coercive recovery actions until the stay application's resolution, ensuring procedural fairness and upholding justice. en-us Wed, 27 Jun 2012 00:00:00 +0530 Fri, 29 Mar 2013 09:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221759 The Tribunal allowed the appeal restoration, overturning the dismissal due to lack of clearance from the Committee on Disputes (COD). The appellant was granted liberty to seek restoration after obtaining COD clearance, following the Supreme Court's ruling that COD clearance is not mandatory for filing appeals before the Tribunal. The Tribunal considered the evolving legal position and absence of a COD decision on the appellant's request, concluding that no COD clearance was necessary for the appeal. Authorities were directed to halt coercive recovery actions until the stay application's resolution, ensuring procedural fairness and upholding justice. Case-Laws Central Excise Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221759