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TMI Blog2014 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... had not been given permission or clearance to pursue the appeal before the Tribunal. We fully agree with the learned AR that once the Tribunal has taken a decision, the second ROA is not maintainable - Board’s instructions dated 24-3-2011 are very clear to the effect that the proposals which had already been sent to the Committee and no decision have been taken till 17-2-2011, shall be deemed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2. Subsequently, the appellants filed restoration application and produced on record the decision of Committee on Disputes. The restoration application was disposed of vide Final Order No. ST/45/2008, dated 12-3-2008. The Tribunal observed that the decision dated 2-11-2006 by the Committee on Disputes is to the effect that the parties are required to sit across the table and settle the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24-1-2012 written by the Additional Commissioner to the appellants whereas reference stands given to the Hon ble Supreme Court decision in the case of Electronics Corporation of India - 2011 (265) E.L.T. 11 (S.C.) = 2011 (21) S.T.R. 593 (S.C.) as also to the Board s instructions contained in F.No. 390/R/262/2009-JAC, dated 24-3-2011. As such, he submits that since the Revenue proceeded ahead to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the ROA. 6. In any case, we find that the Board s instructions dated 24-3-2011 are very clear to the effect that the proposals which had already been sent to the Committee and no decision have been taken till 17-2-2011, shall be deemed to be covered by the decision of the Hon ble Supreme Court and permission from COD would not be required. In this case, the application made before COD alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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