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    <title>2013 (11) TMI 693 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeal due to lack of COD clearance or evidence of a pending application before COD as of 18.02.2011, making it not maintainable. Consequently, the Tribunal did not address the issue of payment of interest on excess Cenvat Credit availed by the appellant, citing procedural delays and the dismissal of the appeal on maintainability grounds.</description>
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      <description>The Tribunal dismissed the appeal due to lack of COD clearance or evidence of a pending application before COD as of 18.02.2011, making it not maintainable. Consequently, the Tribunal did not address the issue of payment of interest on excess Cenvat Credit availed by the appellant, citing procedural delays and the dismissal of the appeal on maintainability grounds.</description>
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