2007 (1) TMI 4

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..... pplied prospectively but assessee oppose it – After considering all facts adjudicating authority decided duty payable from date of SCN. - Civil Appeal No. 3596 of 2005, - - - Dated:- 17-1-2007 - LAKSHMANAN AR. DR. AND SIRPURKAR V.S. JJ. K. Radhakrishna, Senior Advocate (Ms. B. Sunita Rao and B. Krishna Prasad, Advocates, with him) for the respondent. A.R. Madhav Rao and M.P. Devanath, .....

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..... s to be applied retrospectively while oppresive circular has to be applied prospectively. Thus, when the circular is against, the assessee, they have right to claim enforcement of the same prospectively. 3.In view of the submission made by the learned counsel for the appellant and also of the judgment of this Court in C.A. No. 4488/05 (supra), the appellant is liable to pay the duty from 29-8-19 .....

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