2003 (6) TMI 374

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..... ingh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. As the issue involved in this Appeal, filed by M/s. Gagan Synthetics, has been settled by the Supreme Court, we stay the recovery of the entire duty and penalty and take up the Appeal itself for disposal with the consent of both the sides. 2. We heard Shri Jitender Singh, learned Advocate and Shri Jagdish Singh, lea .....

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..... ination Rules. The Commissioner (Appeals) has rejected the Appeal filed by the Appellants on the ground that the period under dispute is upto March, 1999 and the revised Rules were formulated in 2000 which cannot be applied lor the past period. The Supreme Court has observed in S.P.B.L. case that there is not much difference between Rules, 1998 and Rules 2000 and it cannot be held that the Tribu .....

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