https://www.taxtmi.com/caselaws?id=123947 The Tribunal overturned the Commissioner's decision to dismiss appeals as time-barred under the amended Section 35E of the Central Excise Act, emphasizing the non-retrospective nature of the amendment. Relying on the Bombay High Court's ruling, the Tribunal held that the amendment did not affect substantive rights accrued at the time of the original order. The case establishes the importance of adhering to statutory time limits for appeals and clarifies that procedural changes should not impact substantive rights unless explicitly intended. The matter was remanded for the Commissioner to decide the appeals on their merits. en-us Wed, 28 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 12:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123947 The Tribunal overturned the Commissioner's decision to dismiss appeals as time-barred under the amended Section 35E of the Central Excise Act, emphasizing the non-retrospective nature of the amendment. Relying on the Bombay High Court's ruling, the Tribunal held that the amendment did not affect substantive rights accrued at the time of the original order. The case establishes the importance of adhering to statutory time limits for appeals and clarifies that procedural changes should not impact substantive rights unless explicitly intended. The matter was remanded for the Commissioner to decide the appeals on their merits. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123947