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2014 (8) TMI 586 - AT - Service TaxRecall of final order - Dismissal of appeal for want of clearance of the Committee on Disputes - Held that:- Appellant’s application to the COD for clearance to pursue this appeal was pending with that Committee when the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. [2011 (2) TMI 3 - Supreme Court] recalled its earlier judgments on the subject thereby revoking the subject mechanism. In the circumstances, the appellant was virtually incapacitated in the matter of pressing their application before the COD. In the absence of COD itself, it cannot be expected that the appellant would obtain the above clearance as suggested in final order. Moreover, with the revocation of the said mechanism, the appellant should be deemed to have regained their right to pursue this appeal and, thereby, to move the present application before us. This view is also in consonance with the view expressed by the C.B.E. & C. in instruction dated 24-3-2011 issued to the field formations. Indeed, the said instructions virtually disabled the respondent from opposing the present application - Order recalled - appeals restored.
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