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2013 (10) TMI 1097 - HC - Central ExciseWaiver of Pre-deposit of duty and Penalty – Committee of Disputes – Held that:- The application dismissed in the ground that SAIL had not produced the requisite Committee of Disputes clearance – Held that:- The orders of the Supreme Court which required CoD clearance having been recalled, the learned Tribunal patently erred in dismissing the said application and the appeal on the purported ground that SAIL had not produced evidence of having applied for clearance from the CoD or on the ground that SAIL had not produced any clearance from the CoD. A principle of law is applicable to all cases, irrespective of stage of pendency because it is assumed that what is enunciated by the Supreme Court is, the law from the inception unless, of course, the Supreme Court expressly indicates that the decision would have prospective effect - the appeal was filed before 17th February, 2011 when the Constitution Bench judgment of the Supreme Court recalling the earlier orders was pronounced - The orders whereby clearance was required having been recalled, the appeal and the stay application could not have been dismissed on the ground of want of clearance or want of an application for clearance – order set aside – matter restored before the CESTAT.
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