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2014 (7) TMI 1192 - BOMBAY HIGH COURTCOD Clearance - Recall of order - Mechanism of obtaining an approval from the Committee on Disputes (COD) for prosecuting the appeals - Held that:- Revenue had not made any application to obtain approval of the COD before it filed its appeal for A.Y.1996-98 to the Tribunal. COD mechanism being very much in force at that time. The recall of its earlier orders in respect of ONGC by the Supreme Court in the case of ELECTRONICS CORPORATION OF INDIA LTD [2011 (2) TMI 3 - Supreme Court ] only does away with the practice in view of the changed circumstances. The necessity of obtaining approval from COD which was in practice at the relevant time cannot be done away with on the ground that the Supreme Court has now held that the practice needs to be discontinued. In the above facts and circumstances, we see no reason to entertain the present petition. Accordingly, writ petition is dismissed with no order as to costs.
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