2014 (1) TMI 1524

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....ora, Advocate, for the Respondent. ORDER The restoration application stands filed by the Revenue for restoring the appeal dismissed vide Final Order No. C/95/2011, dated 27-4-2007 on the ground of not obtaining COD clearance. However, we find that liberty was given to the appellant to seek revival of appeal after getting such clearance. The Revenue's contention is that now in terms of Hon'bl....

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....ision referred supra, no clearance is required to be taken for pursuing appeal before the Tribunal, the fact that Revenue had not applied for such clearance, will not change the legal position. It is also admitted that there is no time limit for applying to the Committee on Disputes for seeking such clearance. As such, the above fact will not make any difference. 4. Further, we find that t....