https://www.taxtmi.com/caselaws?id=113662 The Tribunal allowed the assessee's rectification application due to the retrospective amendment by Section 115 of the Finance Act, 2001, impacting the original order. The extension granted by the Licensing Authority until March 31, 2002, following the amendment, nullified the initial adjudication order. The Tribunal recalled the November 2000 order, deemed the show cause notice premature, and allowed the appeal in full. The Department's application for a stay was dismissed as infructuous. en-us Tue, 06 May 2003 00:00:00 +0530 Mon, 07 May 2012 14:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113662 The Tribunal allowed the assessee's rectification application due to the retrospective amendment by Section 115 of the Finance Act, 2001, impacting the original order. The extension granted by the Licensing Authority until March 31, 2002, following the amendment, nullified the initial adjudication order. The Tribunal recalled the November 2000 order, deemed the show cause notice premature, and allowed the appeal in full. The Department's application for a stay was dismissed as infructuous. Case-Laws Customs Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113662