https://www.taxtmi.com/caselaws?id=404430 The Customs Excise & Service Tax Appellate Tribunal (CESTAT) erred in dismissing the petitioner's appeal for not producing a clearance certificate from the Committee on Disputes (COD), a requirement deemed no longer mandatory based on legal precedents. The High Court set aside CESTAT's order, emphasizing the need for a fair hearing without the burden of COD clearance. The Court highlighted the dissolution of COD's role and the importance of following legal developments and precedents in appeals, ensuring due process and avoiding unnecessary procedural barriers. en-us Wed, 17 Feb 2021 00:00:00 +0530 Tue, 23 Feb 2021 09:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404430 The Customs Excise & Service Tax Appellate Tribunal (CESTAT) erred in dismissing the petitioner's appeal for not producing a clearance certificate from the Committee on Disputes (COD), a requirement deemed no longer mandatory based on legal precedents. The High Court set aside CESTAT's order, emphasizing the need for a fair hearing without the burden of COD clearance. The Court highlighted the dissolution of COD's role and the importance of following legal developments and precedents in appeals, ensuring due process and avoiding unnecessary procedural barriers. Case-Laws Central Excise Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404430