Whether Explanation to Rule 57A of Central Excise Rules, 1944 substituted by Notification No. 197/86, dated 14-3-1986 can be given retrospective effect - Regarding

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....9 Dated 21-3-1989 [From F. No. 267/119/87-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Whether Explanation to Rule 57A of Central Excise Rules, 1944 substituted by Notification No. 197/86, dated 14-3-1986 can be given retrospective effect - Regarding. I am directed to say that doubts have been raised whether the....