2022 (5) TMI 1548

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....imbe ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking the recall of the order passed by this Tribunal in ITA No.943/PUN/2012 for the assessment year 2005-06 dated 31.12.2015. 2. We find from the record that the Tribunal had disposed of the appeal ex-parte on merits and dismissed the appeal filed by the assessee. The present Miscellaneous....

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....the decision of the Hon'ble Apex Court in the case of M. P. Steel Corporation vs. Commissioner of Central Excise, (2015) 7 SCC 58 held that new law of limitation providing a shorter period cannot certainly extinguish a vested right of action and, therefore, amendment providing for shorter period u/s 254(2) should be made applicable only in respect of orders passed by the Tribunal w.e.f. 01.06.2016....