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2014 (1) TMI 60 - CESTAT KOLKATARestoration of appeal - No Clearance from Committee of Disputes – Held that:- The Tribunal in the case of Burn Standard Co. Ltd. Vs. Commr. of Central Excise, Kolkata II [2013 (11) TMI 615 - CESTAT KOLKATA] - the second and subsequent application filed before the Committee of Disputes seeking 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.
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