https://www.taxtmi.com/caselaws?id=240921 The judge dismissed the Revenue's application for restoration of appeal, emphasizing the necessity of obtaining clearance from the Committee on Disputes (COD) as per previous Tribunal decisions. Despite the Revenue's explanation of file misplacement and subsequent steps taken, the judge ruled that restoration without COD clearance would contravene established Supreme Court judgments and set an undesirable precedent. The judge highlighted the importance of adhering to prevailing legal requirements and concluded that granting restoration without COD clearance would constitute an abuse of law. en-us Mon, 04 Jul 2011 00:00:00 +0530 Sat, 14 Dec 2013 09:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240921 The judge dismissed the Revenue's application for restoration of appeal, emphasizing the necessity of obtaining clearance from the Committee on Disputes (COD) as per previous Tribunal decisions. Despite the Revenue's explanation of file misplacement and subsequent steps taken, the judge ruled that restoration without COD clearance would contravene established Supreme Court judgments and set an undesirable precedent. The judge highlighted the importance of adhering to prevailing legal requirements and concluded that granting restoration without COD clearance would constitute an abuse of law. Case-Laws Customs Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240921