https://www.taxtmi.com/caselaws?id=247453 The court upheld the decisions of the CESTAT to dismiss the appeal and restoration application due to the petitioner's failure to comply with the Committee On Disputes (COD) clearance requirements. The court found that the petitioner did not obtain or apply for COD clearance within the stipulated timeframe, as mandated by earlier Supreme Court directions. The judgment in Electronics Corpn. of India Ltd. regarding the abolition of COD clearance did not retroactively apply to cases where clearance was not obtained within the specified period. Consequently, the writ petition was dismissed. en-us Thu, 13 Mar 2014 00:00:00 +0530 Fri, 21 Nov 2014 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247453 The court upheld the decisions of the CESTAT to dismiss the appeal and restoration application due to the petitioner's failure to comply with the Committee On Disputes (COD) clearance requirements. The court found that the petitioner did not obtain or apply for COD clearance within the stipulated timeframe, as mandated by earlier Supreme Court directions. The judgment in Electronics Corpn. of India Ltd. regarding the abolition of COD clearance did not retroactively apply to cases where clearance was not obtained within the specified period. Consequently, the writ petition was dismissed. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247453