2008 (1) TMI 680

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....nd S. Sunil, Advocates, for the Respondent. [Order per : Justice S.N. Jha, President]. - This is an appeal filed by the Revenue against the order of the Commissioner (Appeals), Central Excise & Customs, Jaipur dated 31-7-2007. The Revenue has filed application for stay of the order, which has come up for consideration before us today. 2. Heard the departmental representative and coun....

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....bstituted legal provisions are effective from the time of issue of the Notifications. In the above legal position, we are of the opinion, we are of the opinion that the case should go back to the Commissioner (Appeals) (as amended vide its order dated 11-5-2007) for passing a fresh order after taking into the aforesaid amendments of January, 2004. Accordingly, the impugned orders are set aside ....

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....or prospective effect. The learned Commissioner held, following decisions of the Hon'ble Supreme Court in the case of GOI & Ors. v. Indian Tobacco Association, 2005 (187) E.L.T. 162 (S.C.) = 2005 (7) SCC 396, Zile Singh v. State of Haryana - AIR 2004 S.C., that the amendment has to be given retrospective effect. As a matter of fact, this precisely was the direction of this Tribunal too. It appears....