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2010 (5) TMI 116 - CESTAT, CHENNAIExtract: ............ Disputes (CoD) due to the small amount involved. Since CoD clearance is required as the respondent is State Bank of India, in view of the communication referred to herein above, the appeal is dismissed as it cannot be pursued in the absence of clearance. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT
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