2004 (3) TMI 447

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....lant. Shri M.G. Varadarajan, Advocate, 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....