2014 (1) TMI 1106

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..... e COD permission has been declined, the issue cannot be reopened again – there was no merit in the application – Decided against Assessee. - APPEAL NO.E/A/646/2006 - ORDER NO.M-14/KOL/2013 - Dated:- 21-2-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Respondent: SHRI S.CHAKRABORTY, A.R.(ASSTT. COMMR.) ORDER This Miscellaneous Application is filed by the Applicant for restoratio .....

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..... ism pursuant to the judgement of the Hon ble Supreme Court in the case of Electronics Corporation of India Ltd. vs. Union of India 2011(265) ELT 11 (SC), the permission from the COD is no more required. Hence, their Appeal disputing the demand of duty be restored. The ld. AR brought to our notice the Order No.M-510/KOL/2012 dated 17.09.2012 passed by this Tribunal in the case of M/s. Burn Standard .....

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