1998 (12) TMI 179

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....sions)<br>Dated:- 18-12-1998<br>E/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 ....

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....uch paste is not liable to duty. 2.&emsp;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....