https://www.taxtmi.com/caselaws?id=401836 A public sector undertaking or government entity could institute an appeal or other proceeding to preserve limitation even without Committee on Disputes clearance, because the earlier restriction affected only further prosecution, not filing itself. Once the directions requiring COD permission were recalled, the Tribunal could not refuse to decide the appeal on merits merely for absence of clearance. The dismissal for want of COD approval was therefore unsustainable and the issue was answered in favour of the assessee. en-us Thu, 10 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401836 A public sector undertaking or government entity could institute an appeal or other proceeding to preserve limitation even without Committee on Disputes clearance, because the earlier restriction affected only further prosecution, not filing itself. Once the directions requiring COD permission were recalled, the Tribunal could not refuse to decide the appeal on merits merely for absence of clearance. The dismissal for want of COD approval was therefore unsustainable and the issue was answered in favour of the assessee. Case-Laws Central Excise Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401836