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Settlement Commission has erred in rejecting the petitioner s application for settlement dated 25.11.2013 by its order dated 14.11.2014 on the ground that the said application was barred by Section 32-(O)(1)(i) of the Act. - The Explanation to Section 32-O(1)(i) does not have retrospective effect - HC

Service Tax - Settlement Commission has erred in rejecting the petitionerís application for settlement dated 25.11.2013, by its order dated 14.11.2014, on the ground that the said application was barr .....

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