https://www.taxtmi.com/caselaws?id=241936 The Appeal seeking waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 was dismissed for lack of clearance from the Committee on Dispute (COD). The Tribunal clarified that permission from COD is not required for appeals filed after 17.02.2011 or where the COD permission application was pending as of that date. As the Applicant did not obtain COD permission for the Appeal filed on 06.09.2010, the Appeal was dismissed, emphasizing the necessity of procedural compliance in pursuing appeals related to duty waiver and penalties. en-us Mon, 22 Apr 2013 00:00:00 +0530 Sat, 04 Jan 2014 06:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241936 The Appeal seeking waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 was dismissed for lack of clearance from the Committee on Dispute (COD). The Tribunal clarified that permission from COD is not required for appeals filed after 17.02.2011 or where the COD permission application was pending as of that date. As the Applicant did not obtain COD permission for the Appeal filed on 06.09.2010, the Appeal was dismissed, emphasizing the necessity of procedural compliance in pursuing appeals related to duty waiver and penalties. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241936