TMI Blog2007 (8) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ve already time barred cases - matter referred to Larger Bench - ST/32, 88/2007 and 532/2006 - Misc. Order No. 326/2007-SM(BR)(PB) - Dated:- 30-8-2007 - Shri C.N.B. Nair, Member (T) Shri S. Vasudevan, Hemant Bajaj, Advocates and O.P. Agarwal, C.A., for the Appellant. Shri V.K. Agarwal, A.K. Rastogi, DRs, for the Respondent. ORDER These appeals raise a common issue i.e. whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India reported in 2006 (3) S.T.R. 608 (S.C.) = 2005 (182) E.L.T. 33 (S.C.) and the later judgment is directly on the question of recovery of paid tax and it has been held that recovery is not permissible. The former judgement is on the question of validity of retrospective amendment. 3. An entirely new issue raised by the appellants in these appeals is that a retrospective ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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