2005 (8) TMI 257

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..... ) - E/1240, 1204, 1203/2005 - A/571-572/2005-WZB/C-III/EB - Dated:- 8-8-2005 - S/Shri Krishna Kumar, Member (J) and Chittaranjan Satapathy, Member (T) [Order per : Chittaranjan Satapathy, Me .....

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..... the fact that the said circular merely clarifies the legal position, the lower appellate authority is not correct in saying it will have only prospective effect. The legal position remains the same b .....

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