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    <description>The Tribunal dismissed the Revenue&#039;s application seeking restoration of the appeal, ruling that COD permission for clearance was not required in the circumstances where the application was pending before the Committee or permission was already granted by a specific date. The Tribunal found no merit in the Revenue&#039;s argument, based on legal interpretations and previous decisions, and upheld the dismissal of the appeal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s application seeking restoration of the appeal, ruling that COD permission for clearance was not required in the circumstances where the application was pending before the Committee or permission was already granted by a specific date. The Tribunal found no merit in the Revenue&#039;s argument, based on legal interpretations and previous decisions, and upheld the dismissal of the appeal.</description>
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