https://www.taxtmi.com/caselaws?id=371479 The Court allowed the appeals, set aside the Tribunal's impugned order, and directed the restoration of the appellant's appeals for hearing on their merits, emphasizing that the Tribunal had no jurisdiction to dismiss appeals solely for lack of COD clearance. The Court held that the dismissal was outside the Tribunal's authority and led to a miscarriage of justice, highlighting that the appeals should have been decided on their merits in light of subsequent Supreme Court judgments. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371479 The Court allowed the appeals, set aside the Tribunal's impugned order, and directed the restoration of the appellant's appeals for hearing on their merits, emphasizing that the Tribunal had no jurisdiction to dismiss appeals solely for lack of COD clearance. The Court held that the dismissal was outside the Tribunal's authority and led to a miscarriage of justice, highlighting that the appeals should have been decided on their merits in light of subsequent Supreme Court judgments. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371479