TMI Blog2010 (4) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (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is that the observation of the Commissioner (Appeals) that the Circular 643/34/2002-CX., dated 01-7-2002 has been superseded by the Circular dated 25-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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