https://www.taxtmi.com/caselaws?id=256082 The High Court set aside the tribunal's decision dismissing the application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, based on the technicality of not producing clearance from the Committee on Disputes (CoD) or evidence of a pending application. The court held that the requirement of CoD clearance had been recalled by a Constitution Bench judgment of the Supreme Court, emphasizing the need for consistent application of legal principles and proper interpretation of statutory provisions. The tribunal was directed to reconsider the application within two months, allowing all interested parties to be heard. en-us Wed, 10 Dec 2014 00:00:00 +0530 Tue, 03 Feb 2015 06:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256082 The High Court set aside the tribunal's decision dismissing the application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, based on the technicality of not producing clearance from the Committee on Disputes (CoD) or evidence of a pending application. The court held that the requirement of CoD clearance had been recalled by a Constitution Bench judgment of the Supreme Court, emphasizing the need for consistent application of legal principles and proper interpretation of statutory provisions. The tribunal was directed to reconsider the application within two months, allowing all interested parties to be heard. Case-Laws Customs Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256082