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High Court Restores Appeal After CESTAT Dismissal Due to Misunderstanding on COD Permission Requirement.
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....Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC....