1998 (12) TMI 179

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..../2791-92/93-D - 34-35/99-D<br>Central Excise<br>S/Shri P.C. Jain, G.A. Brahma Deva, JJ. REPRESENTED BY : Shri R.S. Sangia, JDR, for the Appellant None, for the Respondents. [Order per : P.C. Jain, ....

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....The question raised by the Revenue in these appeals is that this clarification of the CBEC will be applied prospectively and not to the facts of these cases which relate to an earlier period. We are u....