TMI Blog2019 (3) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 w.e.f. 1.5.2006 has been set aside by the Hon’ble High Court. The dispute subsequent to the cut off date of 19.02.2009 will have to be necessarily debated by both sides on merits since same will not be covered by the High Court - impugned order do not sustain - appeal allowed. - C/41501/2014, C/41502/2014, C/41503/2014, C/41505/2014, C/41508/2014, C/41509/2014, C/41500/2014, C/41504/2014, C/41506/2014, C/41507/2014 - FINAL ORDER No. 40481-40486/2019 - Dated:- 11-3-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri B.N. Gururaj, Advocate For the Appellant Ms. T. Usha Devi, DC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar Ld. Advocate submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/41508/2014 Kamdhenu Polymers Pvt. Ltd. 6. C/41509/2014 Kamdhenu Polymers Pvt. Ltd. He submits that these appeals may be allowed since the demand therein cannot survive in view of Madras High Court decision dt. 01.11.2017 referred to by him. Ld. Advocate submits that in respect of the following appeals, the period involved is either partly or wholly after the cut off date of 19.02.2009. TABLE 2 S.No. Appeal No. Appellant 1. C/41500/2014 Alto Polymers Pvt Ltd 2. C/41504/2014 Tarajyot Polymers Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to have furnished the details relating to availment of duty by the transferor of the scrip at the original instance. Apart from being practically unworkable, the amendment imposes a condition that nullifies a right that vested in the petitioner and creates a burden that the petitioner would be incapable of discharging. While the satisfaction of the condition post date of Notification is mandatory and, accepted to be so by the petitioner, we agree that the retrospective application of the same is liable to be interfered with. In our view, condition (iii) (a) imposed in Notification 17 of 2009 must be read to have been enacted from and with effect from 19.2.2009 only. 25. We draw support from the ratio of the judgements extracted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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