2024 (11) TMI 1116

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.... Justice R. Suresh Kumar And Hon'ble Mr. Justice C. Saravanan For the Appellant : Mr. A.P. Srinivas Senior Standing Counsel For the Respondent : Mr. Joseph Prabakar COMMON JUDGMENT R. SURESH KUMAR, J. These appeals are against the order dated 11.03.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, by raising the following substantial question of law: "Wheth....

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....No.17/2009-Cus dated 01.09.2009 amending Condition No.3 of the earlier notification and introducing Condition Nos.3A and 3B. Further, by Section 93(1) of the Finance Act, 2009 the amendment was given retrospective effect with effect from 01.05.2006. 4. Only in that circumstances, several writ petitions had been filed before this Court challenging such an amendment giving retrospective effect to t....

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....nd accordingly the appeals filed pertaining to the period prior to 19.02.2009 were allowed and the appeals filed after the cut-off date ie., 19.02.2009 were deferred for hearing. That is the impact of the order impugned herein, as against which, the Revenue preferred these miscellaneous appeals on the afore stated questions of law. 7. It is to be noted that the Tribunal, in fact, in the impugned ....