2009 (7) TMI 1106

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.... Advocate, for the Respondent. ORDER Heard both sides. The Revenue filed this application for restoration of the Appeal. The Appeal was dismissed for want of COD clearance. In the present application, the contention of the Revenue is that in view of the Office Memorandum dated 7-4-08, the clearance from COD is required in case the dispute is in respect of tax amount above of Rs. 5.00 lakhs, ....