2011 (5) TMI 520

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..... ut the law being considered - Therefore, remand the matter to the Appellate Authority to deal the matter afresh issuing notice to the assessee. - E/2324/2005 - - - Dated:- 4-5-2011 - MR.D.N.PANDA, MR. MATHEW JOHN, JJ. Present for the Appellant : Shri B.K. Singh, Jt. CDR PER: D.N.PANDA None present for the respondent. 2. Bare perusal of the order which has been carried by .....

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..... the correct position of the law, which is embodied in Section 11A of the Central Excise Act 1944. His categorical submission is that the cases of the past are specifically taken care by the statutory provision by section 97 of the Finance Act 2007 Bringing an amendment to sub-section (1) of section 11A. It appears that such provision is of safeguard in nature and that is made applicable from 17.1 .....

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