2014 (11) TMI 455

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....e Respondents : Mr. G. RM. Palaniappan for 2nd respondent in both appeals ORDER (Delivered by R. Sudhakar,J.) These appeals are filed against the Final Order Nos.932 and 931 of 2006 respectively, dated 28.9.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai  (for brevity,  the Tribunal ) and were admitted on  the following substantial questions of law....

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....earances and demand of duty on inputs" (iii) Whether the Tribunal's interpretation of the decision of Supreme Court in the case of Commissioner of Central Excise v. Jalaram Wood Crafts (P) Ltd., (2003) 5 SCC 79 and Commissioner of Central Excise v. Universal Electrical Industries, (2003) 4 SCC 337 discussed in the earlier paras is right and relevant to the instant issue" (iv) Is the Tribunal....

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....d clause (f) in paragraph 5 has to be given retrospective effect. Consequently, we hold that notification No.69 of 1997 dated 03.12.1997 inserting clause (f) in Explanation to paragraph 5 is only prospective in nature and consequently would not be of any relevance to the case on hand. 26. We reject the plea of the Revenue that the amendment brought to the Explanation is always clarificatory in na....