2016 (8) TMI 309

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....ounsel For the Respondent Shri K.  Veerabhadra Reddy, JC (AR) ORDER Precise submission of the learned counsel is that during the period 16.11.1997 to 01.06.1998, there was no existence of section 71A of the Finance Act, 1994, which was introduced subsequently. Therefore appellant cannot be pressed to incur liability in absence of law.  2.  Law is well settled by apex cou....