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28. Guided by the law declared by the Apex Court , we have no hesitation in holding that the amendment is only prospective, hence, would not govern the case of the assessee. Consequently, the Civil Miscellaneous Appeals fail and the same are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed. 

Index:Yes						  (C.V.,J)        (T.S.S.,J)
Internet:Yes						 20.12.2013	
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To

1.The Commissioner of Central Excise
   Chennai II Commissionerate, 692, MHU Complex
   Anna Salai,  Nandanam, Chennai-600 035						
2.Customs, Excise and Service Tax Appellate Tribunal
   Chennai, South Regional Bench, Chennai-600 006

					CHITRA VENKATARAMAN, J.
									and		
								T.S.SIVAGNANAM, J.


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Civil Miscellaneous Appeal Nos.174 of 2008
							and 582 to 593 of 2007















20.12.2013