2004 (6) TMI 504

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....ellant. Shri M.G. Varadarajan, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The Revenue is aggrieved with the Order-in-Appeal No. 49/2002, dated 4-1-2002 by which he has held that the change of diameter of the roll brought about by Notification No. 67/97, dated 27-11-97 has got only prospective effect and it is not a clarificatory one. It is submitte....

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....a substantial change in the Notification in it's terms inasmuch as that the earlier Notification referred to the word 'diameter' and it was replaced by 'length of the roll' and therefore it cannot be considered as a clarificatory one. He submits that once the notification has brought substantial change in the Notification then it is to be only prospective. In this regard he relied on the judgment ....