https://www.taxtmi.com/caselaws?id=242891 The Tribunal dismissed the Applicant's Miscellaneous Application seeking restoration of their Appeal, which was previously dismissed due to lack of COD clearance. Despite the Applicant's argument that COD permission was no longer necessary post the Supreme Court judgment dismantling the COD mechanism, the Tribunal relied on precedent to uphold that once COD permission is declined, the issue cannot be reopened. The decision underscores the importance of adhering to established legal precedents, as demonstrated in the Burn Standard Co. Ltd. case, ensuring consistency in legal proceedings regarding duty demands and COD clearance. en-us Thu, 21 Feb 2013 00:00:00 +0530 Thu, 23 Jan 2014 06:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242891 The Tribunal dismissed the Applicant's Miscellaneous Application seeking restoration of their Appeal, which was previously dismissed due to lack of COD clearance. Despite the Applicant's argument that COD permission was no longer necessary post the Supreme Court judgment dismantling the COD mechanism, the Tribunal relied on precedent to uphold that once COD permission is declined, the issue cannot be reopened. The decision underscores the importance of adhering to established legal precedents, as demonstrated in the Burn Standard Co. Ltd. case, ensuring consistency in legal proceedings regarding duty demands and COD clearance. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242891