2004 (3) TMI 447

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....ate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue. 2. Whether Notification No. 18/97, dated 10-4-97 is clarificatory in nature or not is an issue to be considered herein. 3. The Departmental Representative for the Revenue is of the view that the said notification is prospective in nature. 4. On the other hand, the Cou....