2014 (2) TMI 46

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..... seeking permission from the COD - Following decision of Burn Standard Co. Ltd. Vs. Commr. of C.E., Kolkota [2013 (1) TMI 441 - CESTAT, KOLKATA] - Decided against assessee. - Appeal No.-134/2008 - ORDER NO.M-130/KOL/13 - Dated:- 26-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: Sri R.K. Agarwal, C.A. For the Respondent: Sri K.P. Das, Supdt. (A.R.) OR .....

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..... have filed the appeal before this Tribunal on 18th of July, 2008 against order in original No. 102/ST/Commr./08 dated-31/03/2008. Since the applicant is a public sector undertaking, they have also filed an application before the Committee of Disputes (COD) seeking permission to pursue the appeal before this Tribunal. After considering the said application, the Committee of Dispute (COD), dismissed .....

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..... s. Commr. of C.E., Kolkota 2012(286) ELT (Tri-LB)-II, this Tribunal after discussing the principle of law laid down in this regard by the Larger Bench has observed vide Order No. M-510/KOL/2012 dated 17.09.2012that once the application seeking permission to pursue the appeal before this Tribunal is rejected by COD, pendency of the review application cannot be considered as an application pending b .....

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