2010 (4) TMI 944

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....pondent. ORDER The issue raised by the Revenue in this appeal is whether the Commissioner (Appeals) was right in observing that clarification issued by the Board in Circular No. 813/10/2005-CX dated 25-4-2005 would have retrospective effect and would be applicable for the earlier period also. 2. The grievance of the Revenue is that the observation of the Commissioner (Appeals) that the Ci....