Assessee couldn’t claim pendency of COD clearance merely by re-filing COD clearance request

Excise & Customs : Where assessee's application for clearance from Committee on Disputes (CoD) was rejected in 2006, right of assessee to pursue challenge stood terminated; therefore, application filed on 11-2-2011 for reconsideration could not be regarded as 'pending' on 17-2-2011 so as to automatically allow appeal