https://www.taxtmi.com/caselaws?id=101518 Retrospective statutory amendment under Section 38A of the Finance Act, 2001 could be relied on to correct an earlier order that had treated Modvat-related appeals as not maintainable after repeal of the rules. The Tribunal held that the amended legal position removed the basis for treating such appeals as lapsed, so rectification under Section 35C(2) was maintainable. The earlier non-maintainability finding was corrected, and the appeal was restored for hearing on merits. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101518 Retrospective statutory amendment under Section 38A of the Finance Act, 2001 could be relied on to correct an earlier order that had treated Modvat-related appeals as not maintainable after repeal of the rules. The Tribunal held that the amended legal position removed the basis for treating such appeals as lapsed, so rectification under Section 35C(2) was maintainable. The earlier non-maintainability finding was corrected, and the appeal was restored for hearing on merits. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101518