2008 (4) TMI 288

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. 2. We heard both the sides. Revenue is represented by Ms. M.I.J. Micheal, ld. Jt. CDR and Shri J.C. Patel appearing for the respondents. As per facts on record, appellant has imported Phenol in December 1991 and the same was cleare .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gs done or committed to be done before such amendments. Inasmuch as import and clearance of goods was much before 12-4-2002, he held that the amendment imposing safeguard duty will not be applicable. 3. We find no infirmity in above view of Commissioner (Appeals). Even as an ordinary interpretation of law, any fresh levy is applicable from the date of issuance of the Notification. However, in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X