https://www.taxtmi.com/caselaws?id=83948 The Appellate Tribunal CEGAT, Bombay allowed Appeal 209/86, setting aside the review order and remanding the case for further consideration. The Tribunal held that the Department's right to appeal within two years was preserved despite the subsequent statutory amendment reducing the review period to one year. In contrast, Appeal 210/86 was dismissed as the review order was issued after the statutory amendment deadline, with no legal justification for the Department's delay. The Tribunal emphasized the importance of considering statutory amendments and preserving vested rights to appeal, resulting in distinct outcomes for the two appeals based on the timing of the review orders. en-us Wed, 23 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83948 The Appellate Tribunal CEGAT, Bombay allowed Appeal 209/86, setting aside the review order and remanding the case for further consideration. The Tribunal held that the Department's right to appeal within two years was preserved despite the subsequent statutory amendment reducing the review period to one year. In contrast, Appeal 210/86 was dismissed as the review order was issued after the statutory amendment deadline, with no legal justification for the Department's delay. The Tribunal emphasized the importance of considering statutory amendments and preserving vested rights to appeal, resulting in distinct outcomes for the two appeals based on the timing of the review orders. Case-Laws Central Excise Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83948