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2017 (7) TMI 793 - AT - Central ExciseRestoration of appeal on production of necessary clearance from COD - applicant could not get COD clearance in respect of two appeals - Held that: - though the fact of denial of clearance was not brought to the notice of the Tribunal, the liberty to apply for restoration granted in such final orders become nullity as it was clearly recorded that such restoration will be on production of necessary clearance. In respect of these two appeals, we find no merit at all in the present applications to recall the order of the Tribunal. Regarding Appeal No.E/1288/2006, the appellants submitted that they have got COD clearance on 18.12.2007. In spite of repeated queries by the Bench, the applicant could not submit any reason for delay of more than 10 years, after the COD clearance was given by the competent authority. Even considering that on 17.02.2011 the Hon’ble Supreme Court recalled the earlier order and dispensed with the COD clearance mechanism, for another 6 years, the applicant did not take any action regarding the dismissal orders passed in 2006. Here again, no reasons were putforth for such attitude of the applicant. The matter, which are considered and decided by the Committee of Disputes and permission specifically denied, cannot be re-opened. As such, in the present case, two appeals cannot be even considered for recalling. On the third appeal, we note that 10 years delay, after the COD permitted the applicant to file an appeal, has not been explained at all. Appeal dismissed - decided against applicant.
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