On the other hand,on behalf of respondent no.3,it has been urged that on 19.10.06 it had filed an appeal in the High Court under unamended S.116 of the parent Act; that,even though S.25 stood restructured w.e.f.1.1.05 on account of absence of notification bringing the amended law into force,Ss.116 and 117A (as amended) providing appeal to the Appellate Board came into force only with effect from 2.4.07 and,therefore,according to the said respondent,its first appeal being FAO No.293/06 continued to be governed by the law as it stood on 19.10.06 (on which date appeal to the High Court was maintainable); that,on 23.8.06 the "pre-grant opposition",filed by respondent no.3,stood rejected