https://www.taxtmi.com/caselaws?id=240845 The Tribunal dismissed applications for appeal restoration by Public Sector Undertakings due to lack of clearance from the Committee on Disputes (COD). Relying on legal precedents, including a Supreme Court decision criticizing COD delays, the Tribunal upheld the binding nature of COD decisions. Despite references to a High Court judgment allowing appeal reinstatement without COD evidence, the Tribunal emphasized the need to respect COD decisions to avoid reopening settled matters. The decision highlighted the significance of COD clearance in appeal proceedings involving Public Sector Undertakings, ultimately denying the appeal restorations. en-us Tue, 18 Jun 2013 00:00:00 +0530 Mon, 09 Dec 2013 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240845 The Tribunal dismissed applications for appeal restoration by Public Sector Undertakings due to lack of clearance from the Committee on Disputes (COD). Relying on legal precedents, including a Supreme Court decision criticizing COD delays, the Tribunal upheld the binding nature of COD decisions. Despite references to a High Court judgment allowing appeal reinstatement without COD evidence, the Tribunal emphasized the need to respect COD decisions to avoid reopening settled matters. The decision highlighted the significance of COD clearance in appeal proceedings involving Public Sector Undertakings, ultimately denying the appeal restorations. Case-Laws Central Excise Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240845