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2013 (11) TMI 615 - AT - Central ExciseRestoration of appeal dismissed earlier for no Clearance from Committee of Disputes – Clearance from Committee of Disputes is necessary for appeals filed prior to 18/2/2011 or it should be shown that the application for permission was pending before Committee of Disputes as on that date - The impact of the above decisions would be that Committee of Disputes permission would not be required in respect of cases pending with COD as on 17.2.2011, and cases arising thereafter - the appeal was filed prior to 17.02.2011 and this case was not pending with COD as on 17.02.2011 – there was no merit in the present Application – there was no reason to interfere with our Order dated 11.09.2008 – Decided against Assessee.
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