TMI Blog1996 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... Even today the amendment has not been effected. As and when it is effected ordinarily it would be prospective in nature unless expressly or by necessary implication found to be retrospective. The Tribunal was, therefore, wrong in ignoring the rule. - - - - - Dated:- 5-2-1996 - A. Ahmadi, M Mukharji And K Venkataswami,JJ . ORDER 1. Special leave granted. 2. Heard counsel on both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Even today the amendment has not been effected. As and when it is effected ordinarily it would be prospective in nature unless expressly or by necessary implication found to be retrospective. The Tribunal was, therefore, wrong in ignoring the rule. 4. For the above reason, we set aside the order of the Tribunal and remit the matter to the Tribunal for disposal in accordance with law and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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