https://www.taxtmi.com/caselaws?id=121882 The Appellate Tribunal set aside the impugned Orders-in-Original passed retrospectively after amendments in the Finance Act, 2003, remanding the matter for fresh adjudication. The Tribunal upheld duty-liability but rejected interest payment for the entire period, emphasizing specific Supreme Court decisions. It found a later Supreme Court ruling on retrospective amendments applicable, dismissing appeals and restoring Department's Orders-in-Original. The Tribunal held that the lower Appellate Authority erred in allowing appeals, emphasizing non-maintainability under the Finance Act, 2003. The Order was pronounced on 28-5-2007. en-us Mon, 28 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121882 The Appellate Tribunal set aside the impugned Orders-in-Original passed retrospectively after amendments in the Finance Act, 2003, remanding the matter for fresh adjudication. The Tribunal upheld duty-liability but rejected interest payment for the entire period, emphasizing specific Supreme Court decisions. It found a later Supreme Court ruling on retrospective amendments applicable, dismissing appeals and restoring Department's Orders-in-Original. The Tribunal held that the lower Appellate Authority erred in allowing appeals, emphasizing non-maintainability under the Finance Act, 2003. The Order was pronounced on 28-5-2007. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121882