TaxTMI 
TaxTMI 
1996 (8) TMI 172
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....s. Shri M. Ali, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - By the ROM application, the applicant has prayed for the fixation of date for hearing of ROM application before the Bench consisting of three Members. Shri N. Singh, the ld. Counsel arguing on the application submitted that the Apex Court in the case of ELPRO International Ltd. reported in 1996 (84) E....
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....lants as to how a rectification application could be decided by two Members; that the objection was overruled and the rectification application was rejected. 2.  Shri M. Ali, the learned SDR appearing for the respondent submits that insofar as the constitution of the Bench is concerned, he has nothing more to add in view of the Apex Court's decision in the case of ELPRO International Ltd. ....
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....(2) that the Tribunal relied upon the judgment of the Apex Court in the case of Menon Abdul Karim Hazi v. Custodian General, New Delhi and Others reported in AIR 1964 SC 1256 which was neither cited nor relied upon by the litigants; and (3) that the Tribunal relied on Public Notice No. 33/88. 5. Shri N. Singh, the learned Counsel reiterated the above mistakes. 6. Shri ....
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....f law that procedural amendments to a law in the absence of anything to the contrary, operate retrospectively in the sense that they apply to all actions after the date they come into force. Thus, there can be no mistake apparent in respect of this nor can it be treated as a mistake. We also observe that the Tribunal discussed the controversy raised by the appellants that the P.N. No. 33/88 is und....