TMI Blog2016 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be the ground for rejection as while dismissing their appeals, liberty was extended to the Revenue for its restoration after clearance from COD. Since COD is no more relevant after delivery of the judgment of Hon'ble Supreme Court in the case of Electronics Corporation of India Vs UoI [2011 (2) TMI 3 - Supreme Court], the appeal has been restored by the Hon'ble High Court. - Restoration of appeal allowed - Application No.E/ROA/10833/2015 Appeal No.E/116/2006-DB - Order No.M/10413/2016 - Dated:- 18-7-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant: Shri Sameer Chitkara, Addl.Commr.(A.R.) For Respondent: Shri Anand Nainawati, Advocate ORDER Heard both sides. 2. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , though allowed the applications of Revenue and restored the appeals dismissed earlier for want of clearance from COD, but has observed that applications for COD clearance were pending before the appropriate authority as on the date of delivery of the judgment by the Hon'ble Supreme Court in Electronics Corporation of India Ltd case (supra). In the present case also, the Department should produce evidence to support the fact that the application for clearance from COD has been pending as on the date of judgment of Hon'ble Supreme Court in the said case. 4. In response to the said argument, in his rejoinder the learned Authorised Representative for the Revenue submitted that before Hon'ble High Court one single Tax Appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion as while dismissing their appeals, liberty was extended to the Revenue for its restoration after clearance from COD. Since COD is no more relevant after delivery of the judgment of Hon'ble Supreme Court in the case of Electronics Corporation of India (supra), the appeal has been restored by the Hon'ble High Court. We also find that whether the application seeking COD was pending as on the date of passing of said judgment of Hon'ble Supreme Court, has been held to be not relevant by Hon'ble High Courts of Calcutta, Karnataka and Meghalaya in the aforesaid judgments. Besides, this Tribunal in the case of CC Jaipur Vs Indian Airlines Ltd - 2013 (297) ELT 415 (Tri-Del), recorded the same reasoning while restoring the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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