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2008 (6) TMI 63 - CESTAT BANGALOREActivity of cleaning, purifying, blending and packing of duty paid Glucovita Glucose-D, from bulk packs to retail packs, on job work basis – in view of CBEC Circular No. 7/90-CX-1, dated 7-3-1990 appellants had bona fide belief that activity not amounts to manufacture - extended period cannot be invoked – impugned Circular cannot be applied with retrospective effect – in terms of Circular, appellants are required to discharge the duty liability only for the clearances w.e.f. 7-3-1990
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