2013 (12) TMI 1341

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....een filed by the Revenue seeking restoration of the appeal dismissed by this Tribunal vide Order no. A/1037/WZB/05/C-I dated 29/07/2005. 2. The appeal was dismissed for want of clearance from the Committee on Disputes (COD). When the matter came up earlier, the department was directed to adduce evidence to the effect that they have obtained the clearance from COD. Revenue contends that no clearan....