show-cause notice had not been issued prior to the amendment made in the law in 2004 following the decision in L.H. Sugar (supra ... under an existing provision of law cannot be revived by an amendment made to the said provisions as held by the Honble Supreme Court
clarificatory amendment as there is nothing to
suggest in the Amending Act that amendment made in
Explanation 2 was clarificatory in nature. Wherever the
Legislature ... clarificatory amendment as there is nothing to
suggest in the Amending Act that amendment made in
Explanation 2 was clarificatory in nature. Wherever the
Legislature
same was not permissible in view of the
retrospective amendment made in the Finance Act, 2004 .
2.7 Since in the present case, the duty payment ... available for utilization towards payment of CENVAT duty. Suitable
amendment is being made to section 88 of the Finance
that this
judgment concerned the position of law prior to the amendment made to the Finance
Act, 1994 , w.e.f. 1st June, 2007, incorporating ... case was with regard to the period prior to the 2007 Amendment
made to the Finance Act, 1994 in the year 2007 which introduced
their argument that
amendment vide Notification No. 07/2022-Cus (NT) dated
01.03.2022 is retrospective, then the amendment made
vide Notification No. 02/2021 dated ... accepted that
the amendment vide Notification No. 07/2022-Cus (NT)
dated 01.03.2022 is retrospective, then the amendment
made vide Notification No. 02/2021 dated
clarificatory amendment as there is nothing to
suggest in the Amending Act that amendment made in
Explanation 2 was clarificatory in nature. Wherever the
Legislature ... clarificatory amendment as there is nothing to suggest in the
Amending Act that amendment made in Explanation 2 was
clarificatory in nature. Wherever the Legislature
other services have been listed therein. This finds support from the amendment made in the definition of input service vide notification no.03/2011 ... Tribunal-LB), wherein the Tribunal while examining the scope of the amendment made in the definition of input by insertion of Explanation II to Rule
apply to the service provider. According to him, either before the amendment made in the year 2009 or thereafter, the appellant was neither factory ... force on 7.7.2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory
apply to the service provider. According to him, either before the amendment made in the year 2009 or thereafter, the Appellant was neither factory ... force on 7.7.2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory
taken or done or omitted to be done as if the amendment made by section 125 of the Finance Act, 2001 had been in force ... taken or done or omitted to be done as if the amendment made by section 125 of the Finance Act, 2001 had been in force
