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2014 (2) TMI 46 - CESTAT KOLKATARestoration of appeal - Condonation of appeal - Held that:- second application seeking review of rejection of earlier application, even if pending before the Committee of Disputes(COD) as on 17.02.2011,it cannot be construed to be an application pending 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.
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