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2014 (1) TMI 1106 - CESTAT KOLKATARestoration of appeal - Clearance from Committee of disputes not granted – Held that:- Following M/s Burn Standard Co. Ltd. Versus Commr. of Central Excise, Kol. II [2013 (11) TMI 615 - CESTAT KOLKATA] - after taking into consideration the opinion of the Larger Bench, once the COD permission has been declined, the issue cannot be reopened again – there was no merit in the application – Decided against Assessee.
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