2014 (2) TMI 93

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..... ppeal No.S.T.166/08 - ORDER NO.M-53/KOL/13 - Dated:- 19-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: Shri K.P. Das, Supdt.(A.R.) For the Respondent: Shri Abhishek Anand, Advocate ORDER Per Dr. D.M. Misra; 1. This Miscellaneous Application is filed by the Revenue seeking restoration of the appeal dismissed by this Tribunal vide Order No.M-282/A-1009/KOL/08 .....

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..... said circular that COD permission would not be required in those cases where proposals had been sent to the committee and the decisions pending as on 17.02.2011, but the said Circualr cannot be applied to cases under consideration before CBEC. 4. We agree with the contention of the Ld. Advocate for the Respondent and in view of the decision by this Tribunal in Burn Standard Co. s case Order No. .....

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