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    <title>2013 (6) TMI 640 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the dismissal of the restoration application by a unit of National Textile Corporation Ltd., citing the precedent set by the Burn Standard Co. Ltd. Vs. CCE case. The application sought to reopen appeals decided by the Committee on Disputes following the Electronics Corporation of India case, which deemed COD clearance unnecessary. The Tribunal ruled that the issue had been conclusively settled and could not be revisited, emphasizing the binding nature of prior decisions in similar matters.</description>
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      <description>The Tribunal upheld the dismissal of the restoration application by a unit of National Textile Corporation Ltd., citing the precedent set by the Burn Standard Co. Ltd. Vs. CCE case. The application sought to reopen appeals decided by the Committee on Disputes following the Electronics Corporation of India case, which deemed COD clearance unnecessary. The Tribunal ruled that the issue had been conclusively settled and could not be revisited, emphasizing the binding nature of prior decisions in similar matters.</description>
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