2004 (4) TMI 338

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....nt. Shri N. Venkatraman, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)].- In this appeal of the department, the challenge is against the order of the Commissioner (Appeals) holding that no "manufacture" was involved in the respondents' process of compressing and bottling of Carbon dioxide received through pipeline from various fertiliser units. The period of dispute i....

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....d to be clarificatory, it will have retrospective effect and, consequently, the goods in question would become excisable. This argument does not hold good inasmuch as the appeal memo itself states that the Chapter Note was introduced with effect from 1-5-1997. That the Note has only prospective operation having been conceded by the appellant, we need not labour on the point. 4. Ld. Counsel....