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<h1>Appellate Tribunal rules on application of modified Circular, clarifying law to be applied retrospectively</h1> <h3>COMMISSIONER OF C. EX., KOLKATA-VI Versus VISUVIOUS (I) LTD.</h3> The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal regarding the application of a modified Circular dated 13-5-04, holding that it ... Modified Circular- the impugned Order on the basis of the modified Circular of the Board. Held that- Since the Circular is only clarifying the position of law as it existed from the day the law was enacted, there is no ground to interfere with the impugned Order. The Department’s Appeal is rejected. The Appellate Tribunal CESTAT, Kolkata rejected the Department's appeal regarding the application of a modified Circular dated 13-5-04, stating that it only clarified the existing law and should be applied retrospectively. The appeal was dismissed.