2014 (1) TMI 60

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..... f Disputes seeking permission, were not considered as an application pending - the application that was filed earlier seeking clearance from the COD on 02.11.2006, was dismissed - The second application filed on 11th February, 2011, therefore, cannot be considered as an application pending before the Committee on Disputes as on 17.02.2011 – there was no merit in the appeal – Decided against Assess .....

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..... eptember, 2013 that after 17/2/11, no such permission is required. 3. Ld. A.R. for the Revenue has submitted that neither COD permission was obtained prior to 17/2/11 nor the applicant had shown that their application seeking permission from COD was pending as on 17/2/11. The permission from COD was made only on 06/12/2012. 4. Heard both sides and perused the records. This Tribunal has taken a .....

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