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2014 (1) TMI 92 - CESTAT NEW DELHIRestoration of appeal - Restoration on production of necessary clearance from the Committee on Disputes - Held that:- appellants have filed restoration application which was disposed of by the Bench vide their order dated 12-3-2008. The Bench felt that the appellants 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 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 already stands decided by the minutes of meeting held on 2-11-2006 vide which the appellant was not granted permission to pursue the appeal - Restoration denied.
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