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2014 (1) TMI 1106

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..... iled by the Applicant for restoration of their Appeal dismissed earlier by this Tribunal for want of COD clearance relating to the amount of duty involved. The Applicant/Appellant was allowed by the Committee of Disputes to pursue the Appeal before this Tribunal challenging the penalty imposed on them. After hearing both sides, this Tribunal vide its Order No.S-567/A-1253/KOL/2007 dated 27.06.2007 .....

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..... in the case of M/s. Burn Standard Co. Ltd. vs. CCE, Kol-II, wherein it had been held after taking into consideration the opinion of the Larger Bench, that once the COD permission has been declined, the issue cannot be reopened again. 4. We find that in the present Application, the Applicant has requested to reopen the issue relating to the amount of duty confirmed, against which no permission wa .....

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