https://www.taxtmi.com/caselaws?id=238495 The bench allowed the restoration applications of a central PSU for appeals dismissed due to lack of COD clearance. Despite significant delay in filing, the bench considered the undeniable COD clearance intimation and the lack of representation during dismissal. The appellant's argument, supported by a Supreme Court ruling, that PSUs no longer require COD clearance for appeals before the Tribunal was acknowledged. Consequently, both appeals were reinstated, emphasizing the importance of COD clearance intimation over the delay in filing restoration applications. en-us Thu, 18 Apr 2013 00:00:00 +0530 Tue, 22 Oct 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238495 The bench allowed the restoration applications of a central PSU for appeals dismissed due to lack of COD clearance. Despite significant delay in filing, the bench considered the undeniable COD clearance intimation and the lack of representation during dismissal. The appellant's argument, supported by a Supreme Court ruling, that PSUs no longer require COD clearance for appeals before the Tribunal was acknowledged. Consequently, both appeals were reinstated, emphasizing the importance of COD clearance intimation over the delay in filing restoration applications. Case-Laws Customs Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238495