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Circular No. 316/32/97-CX In the aforesaid regard, reference is invited to the Board”s instructions under Circular No. 27/27/94-CX dated 2.3.94 issued from F.No. 390/P/253/95-JC In the circular No. 27/27/94-dated 2.3.94, it was pointed out that on receipt of reference of dispute by COD; the operation of the order of proceeding under challenge should be suspended till the COD resolves the dispute or gives clearance to the litigation. In other words, dues cannot be enforced while the reference is pending before COD.
