2010 (5) TMI 789

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....te, for the Appellant. Shri Vijai Kumar, SDR, for the Respondent. Both sides suggest that if the intent and spirit of Section 73 of the Finance Act, 2010 is carried out, that shall resolve the dispute which is before the Tribunal. Learned Counsel Shri Ramesh Nair further submits that this case falls under sub-section (4) of Section 73 of the above Act for its governance under sub-section (2)....

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....esh. The modality of the law having been laid down as to how the Authority shall give effect to the amendment, we are of the view that there shall be no further dispute if the appellant makes an application under sub-sections (2) and (3) of the Finance Act, 2010 giving all details for examination by learned Adjudicating Authority. Accordingly, to do justice we send the matter back to the learned A....