COSMIC DYE CHEM. Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) In this Appeal, the facts, in so far as material, are -

(2.) BEFORE us, while reiterating the contentions advanced earlier in support of the Appellant's case, the learned counsel for the Appellant invited our attention to Explanation (4) in Notification No. 147/79, dated 30 -3 -1979 and contended that inasmuch as it was declaratory or clarificatory of the intent of the legislature, it should be given a retrospective effect. The learned Departmental representative generally supported the orders below.

(3.) THE questions that, therefore, arise for our consideration in the nstant Appeal are -