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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Appeal by PSU - Even when there was no COD clearance granted, ...


Tribunal Lacked Authority to Dismiss PSU Appeal for Missing COD Clearance, Jurisdiction Questioned in Dismissal Case.

December 5, 2018

Case Laws     Central Excise     HC

Appeal by PSU - Even when there was no COD clearance granted, the Tribunal had no jurisdiction and authority under the law to dismiss the appeal for want of COD and then to require the parties to apply restoration upon obtaining clearance.

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