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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Maintainability of appeal - appropriate forum - SC or HC - Scope ...

Case Laws     Central Excise

December 10, 2019

Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a clarification and not bringing about any change in the law - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature.

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