https://www.taxtmi.com/caselaws?id=241676 The application for restoration of appeal was dismissed by the Tribunal as not maintainable. The appeal was initially dismissed due to the lack of clearance from the Committee on Disputes (COD). The Tribunal found that since the Board had decided not to pursue the appeal and it was not listed before the COD, there was no basis for restoring the appeal. The decision emphasizes the importance of following proper procedures and obtaining necessary clearances in pursuing appeals to avoid complications in the judicial process. en-us Tue, 26 Nov 2013 00:00:00 +0530 Mon, 30 Dec 2013 08:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241676 The application for restoration of appeal was dismissed by the Tribunal as not maintainable. The appeal was initially dismissed due to the lack of clearance from the Committee on Disputes (COD). The Tribunal found that since the Board had decided not to pursue the appeal and it was not listed before the COD, there was no basis for restoring the appeal. The decision emphasizes the importance of following proper procedures and obtaining necessary clearances in pursuing appeals to avoid complications in the judicial process. Case-Laws Central Excise Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241676