Amendment to Section 35L clarifies appeal forums for Central Excise; deemed retrospective, applies to past and future cases.

Amendment to Section 35L clarifies appeal forums for Central Excise; deemed retrospective, applies to past and future cases. https://www.taxtmi.com/highlights?id=50641 Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a clarification and not bringing about any change in the law - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature. en-us Tue, 10 Dec 2019 09:18:54 +0530 Tue, 10 Dec 2019 09:18:54 +0530 TaxTMI RSS Generator Amendment to Section 35L clarifies appeal forums for Central Excise; deemed retrospective, applies to past and future cases. https://www.taxtmi.com/highlights?id=50641 Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a clarification and not bringing about any change in the law - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature. Highlights Central Excise Tue, 10 Dec 2019 09:18:54 +0530 https://www.taxtmi.com/highlights?id=50641