https://www.taxtmi.com/highlights?id=55935 Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC en-us Fri, 18 Dec 2020 16:32:37 +0530 Fri, 18 Dec 2020 16:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55935 Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC Highlights Central Excise Fri, 18 Dec 2020 16:32:37 +0530 https://www.taxtmi.com/highlights?id=55935