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TMI Blog2011 (5) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard Jt. CDR for the applicant and learned Advocate for the respondent. 2. The applicants are seeking restoration of the appeal which was dismissed by order dated 27th of January, 2011 on the ground of absence of clearance by the Committee on Disputes. The said order refers to the letter dated 13th July 2009 by DYGM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esult of recall of the said orders would be that even in the absence of NOC by the Committee on Disputes, the department would be entitled to file the appeals. 3. It is also to be noted that Section 35B(1) clearly provides that any person aggrieved by any of the orders passed by the Commissioner of Central Excise or Commissioner (Appeals) can prefer appeal to this Tribunal. In other words, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals even in the absence of such NOC by the Committee on Disputes in cases where the matter generally required attention of the Tribunal. 5. It is sought to be contended that the order of the Apex Court nowhere discloses that it would operate retrospectively. Once the Apex Court either clarifies the provisions of law or declares any particular principle of law, it would apply right f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be deemed to be covered by the decision of the Hon'ble Court dated 17-2-2011, i.e. COD permission is not required in those cases." 6. Referring to the said para, it was sought to be contended on behalf of the respondent-assessee that the circular nowhere states that the decision of the Apex Court would apply retrospectively. Once the law has been clarified, it is not necessary for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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