1999 (6) TMI 83

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....e Respondent. [Order per : A.C.C. Unni, Member (J)]. - Shri Jitender Singh, ld. Advocate appearing for the appellant submits that the issue in this appeal relates to classification of soft drink concentrate. He submits that trade notice issued by Central Excise Collectorate, Ahmedabad on 7-1-1994 had clarified that synthetic soft drink concentrate packed and marketed shall be henceforth be clas....

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.... the aspect of retrospective effect being given to the C.B.E.C. Circular. The Tribunal had relying on the Supreme Court decision in Ranadey Micronutrients v. Collector of Central Excise reported in [1996 (87) E.L.T. 19 (S.C.) = 1996 (16) RLT 501], held that there is no bar to retrospective effect being given to such notifications. 2. Ld. JDR Shri V.M. Udhoji, reiterated the findings of the lower ....