2008 (11) TMI 98

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....the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeals, which are being disposed off by a common order 2. We heard both the sides. Revenue is represented by Ms. M.I.J. Micheal, ld. Jt. CDR and Shri J.C. Patel appearing for the res....

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....at the amendment will be valid for cases except as respect of things done or committed to be done before such amendments. Inasmuch as import and clearance of goods was much before 12-4-2002, he held that the amendment imposing safeguard duty will not be applicable. 3. We find no infirmity in above view of Commissioner (Appeals). Even as an ordinary interpretation of law, any fresh levy is appli....