2018 (11) TMI 1296

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....nd Ms. Rachna Gupta, Member (Judicial) Shri O.P. Agarwal, C.A. - for the appellants Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. Rachna Gupta :- Arguments on the miscellaneous application praying for rectification in final order No. 58595-58596 of 2017 dated 11th December, 2017, heard. Shri O.P. Agarwal, learned Consultant for the applicants has ....

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....g these arguments, Shri Sanjay Jain, learned Departmental Representative has submitted that there is no error apparent on the record of the impugned orders, as is alleged. No doubt Larsen & Toubro Ltd. (supra) case has been relied upon but the order is clear about reasons for still interpreting the said case law to give the retrospective effect to the impugned amendments, the same being procedural....

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....ppeal is not permissible. We draw our support from Sant Lal Gupta vs. Modern Cooperative Group Flouring Society Ltd. - 2010 (262) E.L.T. 6 (S.C.) wherein Hon'ble Apex court has held that whatever cannot be done directly either being prohibited by law, is not permissible to be done obliquely by an indirect and circuitous contrivance. 4. As a result of entire above discussion, we hereby hold that....