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2015 (10) TMI 722 - ALLAHABAD HIGH COURT

2015 (10) TMI 722 - ALLAHABAD HIGH COURT - 2015 (323) E.L.T. 686 (All.) - Waiver 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 s .....

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ase 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. - Writ Tax No. - 686 of 2015 - Dated:- 27-8-2015 - Bharati Sapru, J. For the Petitioner : Ashok Kumar, Praven Kumar, Sunil Gupta For the Respondent : B.K.S. Raghuvanshi, Sr. S.C. ORDER Heard Shri Sunil Gupta, learned Senior Advocate assisted by Shri Ashok Kumar, learned counsel for the petitioner and .....

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Writ Petition No.300 of 2015 in which the order was passed by the Division Bench of this Court on 01.04.2015 by which the High Court had granted the petitioner a proper opportunity of hearing in accordance with the principles of natural justice. However, on the date when the order dated 01.04.2015 was passed, the petitioner was not aware of the order which was passed by the respondents on 31.03.2015 and infact the department itself was not aware of the order dated 31.03.2015, because the order .....

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ed 14.08.2015 is concerned, by which the application filed under Section 35-F of the Central Excise Act, 1944 has been disposed of and a demand has been made against the petitioner of a pre-deposit of 7.5 per cent of duty in pursuance of the order dated 31.03.2015, the matter is directly covered by a decision of a Division Bench of this Court in the case of M/S Ganesh Yadav Vs. Union of India and 3 others passed in Writ-C No. 33950 of 2015 in which this issue has also been examined, especially w .....

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