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2015 (10) TMI 722 - HC - Central ExciseWaiver of pre deposit - Held that:- when an amendment is made the intendment of the legislature is to make an amendment prospectively unless it is specifically to be applied retrospectively. In this case the amendment has not been made retrospectively. A stipulation to that effect is usually contained in the amendment itself. The Tribunal in the impugned order dated 14.08.2015 has refused to go into that question and has simply relied on its own previous decision. It has not taken into consideration at all the Division Bench decision of this Court in the case of Ganesh Yadav(2015 (7) TMI 304 - ALLAHABAD HIGH COURT) - Thus, in conclusion, the commissioner will reconsider his decision dated 31.03.2015 in the light of the decision of this Court in the case of the petitioner as decided in Writ Petition No.300 of 2015 passed on 01.04.2015 and the second order dated 14.08.2015 will be reconsidered in the light of the case of Ganesh Yadav(2015 (7) TMI 304 - ALLAHABAD HIGH COURT) within a period - No coercive action may be taken against the petitioner until fresh decisions are taken on merits - Appeal disposed of.
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