2014 (1) TMI 10

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..... king permission, were not considered as an application pending - the application that was filed earlier seeking clearance from the COD on 02.11.2006, was dismissed - The second application filed on 11th February, 2011, therefore, cannot be considered as an application pending before the Committee on Disputes as on 17.02.2011 – there was no merit in the appeal – Decided against Assessee. - Appeal .....

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..... is his submission that after rejection of the initial application from COD to pursue the appeal before this Tribunal, the applicant had filed another application on 11th February, 2011 and the same was pending. 3. The ld. A.R. appearing for the Department has submitted that while dismissing their appeal, this Tribunal had already recorded that the clearance initially sought from the COD, was rej .....

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