TaxTMI 
TaxTMI 
2011 (5) TMI 785
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....nt. Shri Aziz Khan, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard Jt. CDR for the applicant and learned Advocate for the respondent. 2. The applicants are seeking restoration of the appeal which was dismissed by order dated 27th of January, 2011 on the ground of absence of clearance by the Committee on Disputes. The said order refers t....
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.... the appeal have been recalled. The net result of recall of the said orders would be that even in the absence of NOC by the Committee on Disputes, the department would be entitled to file the appeals. 3. It is also to be noted that Section 35B(1) clearly provides that any person aggrieved by any of the orders passed by the Commissioner of Central Excise or Commissioner (Appeals) can prefer....
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....tally prohibit the Tribunal from entertaining the appeals even in the absence of such NOC by the Committee on Disputes in cases where the matter generally required attention of the Tribunal. 5. It is sought to be contended that the order of the Apex Court nowhere discloses that it would operate retrospectively. Once the Apex Court either clarifies the provisions of law or declares any part....
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....e and no decisions have been taken till 17-2-2011 shall be deemed to be covered by the decision of the Hon'ble Court dated 17-2-2011, i.e. COD permission is not required in those cases." 6. Referring to the said para, it was sought to be contended on behalf of the respondent-assessee that the circular nowhere states that the decision of the Apex Court would apply retrospectively. Once the ....