https://www.taxtmi.com/caselaws?id=123948 The Tribunal held that the amendment to Section 35E of the Central Excise Act did not have retrospective effect, preserving the substantive right of parties to file appeals within the original limitation period. The Commissioner's dismissal of the appeals as time-barred was overturned, and the case was remanded for consideration on merits, with an opportunity for the respondents to be heard. The court emphasized the distinction between procedural and substantive rights, clarifying that amendments affecting substantive rights are not retrospective. 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=123948 The Tribunal held that the amendment to Section 35E of the Central Excise Act did not have retrospective effect, preserving the substantive right of parties to file appeals within the original limitation period. The Commissioner's dismissal of the appeals as time-barred was overturned, and the case was remanded for consideration on merits, with an opportunity for the respondents to be heard. The court emphasized the distinction between procedural and substantive rights, clarifying that amendments affecting substantive rights are not retrospective. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123948