https://www.taxtmi.com/caselaws?id=46826 The court held that the appeals filed by the petitioners should be governed by the unamended provision of Section 35 of the Central Excise Act, 1944. The amendment to Section 35 by the Finance Act, 2001 was deemed substantive, affecting the right of appeal, and therefore could not be applied retrospectively. The court set aside the orders dismissing the appeals, condoned the delay, and remanded the matter for further consideration. The petition was allowed, and the rule was made absolute with no order as to costs. en-us Wed, 02 Jul 2003 00:00:00 +0530 Sat, 24 Jul 2010 11:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46826 The court held that the appeals filed by the petitioners should be governed by the unamended provision of Section 35 of the Central Excise Act, 1944. The amendment to Section 35 by the Finance Act, 2001 was deemed substantive, affecting the right of appeal, and therefore could not be applied retrospectively. The court set aside the orders dismissing the appeals, condoned the delay, and remanded the matter for further consideration. The petition was allowed, and the rule was made absolute with no order as to costs. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46826