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2014 (5) TMI 169 - CALCUTTA HIGH COURTStay application - Tribunal dismissed the appeal on the ground that clearance from committee of disputes was not taken by the appellant - Held that:- on 16th November, 2012 when the Tribunal applied its mind to the appeal, the order in the case of ONGC (1994 (1) TMI 88 - SUPREME COURT OF INDIA) constituting the committee of disputes was no longer operative. This subsequent event should have been taken note by the learned Tribunal to shorten the matter rather than relying on a technicality for the purpose of dismissing the appeal by holding that the order in ONGC was valid on 13th May, 2010 when the appeal was filed. - Decided in favour of assessee.
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