- (1.) This appeal, by the assessee, is against the order of the Customs, excise and Gold (Control) Appellate Tribunal, New Delhi dated 10-6-1996 in final Order No. 382 of 1996-C in Appeal No. E/1533/94-C.
(2.) The question that arises for consideration is, whether the amendment brought out to Chapter Note 6 is clarificatory in nature and, therefore, retrospective, or not clarificatory in nature and, therefore, prospective.
(3.) A perusal of the order under appeal shows that the Tribunal decided the issue following the order of the Tribunal in the case of CCE v. Bright bros. Ltd. and remitted the case to the Commissioner to decide the question of MODVAT and valuation in the light of the decision of the larger Bench in the case of Dai Ichi Karkaria.;