TMI Blog2006 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 509 & 510/2006 - Dated:- 2-3-2006 - [Order] - The stay applications and appeals are in respect of the Orders-in-Appeal Nos. 111 112/2005, dated 13-9-2005 passed by the Commissioner of Customs Central Excise (Appeals), Cochin. As the issue involved is common and also lies within a narrow compass, we are taking up both the stay applications and appeals together for decision. The issue rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent prospective? The Revenue is of the view that the benefit of the amendment can be given only from the date of the amendment but, the appellant contends that as the amendment relates to the clearances of the previous financial year it should be simply given effect to. 2. Shri Joseph Kodianthara, the learned Advocate who appeared for the appellants brought to our notice the decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such goods affixed with another person's trade mark. As the amendment relates to clearances effected in the previous year and the exemption is for the goods cleared in a financial year, the decision of the Additional Collector to extend the benefit of the amendment to clearances made in the financial year in question namely clearances in April and May, 1989 is correct and we uphold the same." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or prospectivity does not arise at all. We have to simply give effect to the provisions of the amendment. As per the amendment, the value of the clearances done on job work basis is not to be included for computation of the aggregate value of clearances in the previous year. This view of ours is supported by the Tribunal's decision noted supra. Hence, there is no merit in the impugned orders. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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