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Central Excise - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Maintainability of appeal - appeal dismissed only on the ground ...


High Court Restores Appeal After CESTAT Dismissal Due to Misunderstanding on COD Permission Requirement.

December 18, 2020

Case Laws     Central Excise     HC

Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC

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