2014 (10) TMI 157

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..... T OF INDIA] wherein it was held that for the period prior to 13.02.2003 also that duty is payable as per Board's Circular No. 692/8/2003-CX dt. 13.2.2003. Therefore, we do not find any infirmity in the impugned orders, same are upheld - Decided against Revenue. - Appeal No.E/104/2005-Mum, E/105/2005-Mum - - - Dated:- 24-7-2014 - Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri V K .....

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..... he duty is payable as per CAS-4 and for captively consumed goods duty is not required to pay on advertisement expenses. It is the contention of the Revenue that the period involved in the matter is prior to 13.2.2003. Therefore, CBEC Circular dated 13.2.2003 cannot be implemented retrospectively. Accordingly, is in appeals before us and the respondent has also filed cross-objections. 2. Heard t .....

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