2014 (1) TMI 769

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..... >ST/421/2008 - Final Order No. ST/A/142/2012-Cus. (PB)
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Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri S.K. Pahwa, Advocate, for the Appellant. Shri Amresh Jain, DR, .....

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..... .T.R. 593 (S.C.) held that explanation was a substantive law and cannot be read retrospectively. 2. Heard both sides and perused the stay order passed considering elaborately the facts in questi .....

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