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2010 (7) TMI 360 - AT - Central ExciseAppeal to Tribunal - COD clearance - noting on record to disclose any justification for non-availability of COD clearance - absence of COD clearance for 5 years, appeal was already filed before the Tribunal - Failure to obtain COD clearance for the last five years also cannot be a justification for dismissal of the appeal involving a meritorious ground for setting aside the order passed by the lower Authority and that too involving the revenue to the Government - finding arrived at by the Commissioner (Appeals) about bar of limitation is apparently contrary to the records - Tribunal cannot be a silent spectator to the lethargic attitude on the part of the Department and the Committee dealing with the clearances to be issued to the Department for filing the appeals - request for adjournment on the ground of absence of COD, rejected - order passed by the Commissioner (Appeals) set aside - order passed by the Adjudicating Authority restored – Appeal disposed of
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