2013 (3) TMI 637

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplicability of a Circular retrospectively or prospectively as in this case of Circular 56/2001, dated 25-10-2001 and the subsequent Circular issued in 2003. - Civil Appeal No. 6428 of 2005 - - - Da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X