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2013 (11) TMI 693 - AT - Central ExciseClearance from Committee of Disputes – Excess cenvat credit availed – Held that:- Following M/s. Burn Standard Co. Ltd Versus Commr. of Central Excise, Kol. II [2013 (11) TMI 615 - CESTAT KOLKATA] - 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 appellant could not show either clearance from Committee of Disputes or proof of pendency of their application for permission before Committee of Disputes as on 18.02.2011 in pursing their Appeal filed before this Tribunal - the appeal filed by the appellant is not maintainable – Decided against Assessee.
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