https://www.taxtmi.com/caselaws?id=782596 CESTAT allowed the appeal, setting aside the impugned order and entire demand of CVD, confiscation, interest and penalties. It held that for the period January 2007 to August 2008, assessment must be governed by the Standards of Weights and Measures Act, 1976 and 1977 Rules. The SCN and order-in-original, however, erroneously invoked the Legal Metrology Act, 2009 and 2011 Rules, which were not in force and have no retrospective effect. As the SCN, forming the very foundation for levy and recovery, was fundamentally defective, application of later law violated Article 265, vitiating the proceedings in toto. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782596 CESTAT allowed the appeal, setting aside the impugned order and entire demand of CVD, confiscation, interest and penalties. It held that for the period January 2007 to August 2008, assessment must be governed by the Standards of Weights and Measures Act, 1976 and 1977 Rules. The SCN and order-in-original, however, erroneously invoked the Legal Metrology Act, 2009 and 2011 Rules, which were not in force and have no retrospective effect. As the SCN, forming the very foundation for levy and recovery, was fundamentally defective, application of later law violated Article 265, vitiating the proceedings in toto. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782596