HINDUSTAN COCO-COLA BEVERAGE(P) LTD. vs UNION OF INDIA .

The Supreme Court held that the amendments made by Section 153 of the Finance Act, 2003, which retrospectively affected certain notifications, were valid and did not violate principles of natural justice. The Court emphasized that the Assistant Commissioner was not required to provide a hearing before issuing the recovery order under the amended provisions. The appeals by Hindustan Coca Cola Beverage (P) Ltd. were dismissed, affirming the High Court's decision that upheld the recovery order without notice or hearing.