2016 (10) TMI 113

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....agmohan Bansal, Advocate for the Respondent. ORDER RAJESH BINDAL J The revenue is in appeal against the order dated 26.2.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, against the order passed in appeal No. 25/CE/Appl/DLH-IV/22011 dated 31.3.2011, raising the following substantial questions of law: 1. Whether the Hon'ble CESTAT was rig....

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....ffect, when the Ministry/Board vide its Circular No. 267/52/2008-CX dated: 07.01.2009 has clarified that the amendment is prospective in nature and would apply to supplies cleared from the date of the notification only? 2. At the very outset, it was not disputed by learned counsel for the parties that identical issue was gone into by three different High Courts in "Commissioner of Central Excise ....