2012 (10) TMI 1073 - AT - Central Excise

Maintainability of appeal - Held that - The applicant is a PSU and the appeal was filed on 24th August, 2010. They did not produce any clearance from COD nor they have produced any evidence that their application for clearance from COD is pending as on 8/2/11, on which date the Hon ble Supreme Court pronounced decision on ECIL - appeal not maintainable - appeal dismissed.

Summary

The Appellate Tribunal CESTAT Kolkata dismissed the appeal filed by a PSU as they did not provide clearance from COD, making the appeal not maintainable. The appeal was dismissed, and the case was disposed of.