2008 (8) TMI 375

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....s in CC. No. 208/2002, pending on the file of the Special Court for Economic Offences, Bangalore. The said proceedings arise out of the complaint lodged by respondent herein, for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1973 (sic). 2. It is not in dispute that the complaint is lodged based on the insertion of Section 38A of the Finance Act, 2001 with retrospecti....