2014 (10) TMI 342

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..... 08 - Held that:- period covered by adjudication was 1-7-2003 to 15-11-2003. Tribunal has advantage of reading the law laid down by Apex Court on the subject of implication of an explanation appearing as a substantive provision in statute book in the case of UOI v. Martin Lottery Agencies Ltd. - [2009 (5) TMI 1 - SUPREME COURT OF INDIA]. It has been held that by an explanation, a substantive law ma .....

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..... iewed that the said explanation was like a charging provision introduced with effect from 15-5-2008. Pre-deposit was waived to hear the appeal. 2. The period covered by adjudication was 1-7-2003 to 15-11-2003. Tribunal has advantage of reading the law laid down by Apex Court on the subject of implication of an explanation appearing as a substantive provision in statute book in the case of UO .....

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