Gujarat Ambuja Cements Ltd.& Anr vs Union Of India & Anr on 17 March, 2005
4. On the other hand, the Ld. Advocate appearing for the respondent submits that in the case of Ambuja Cements Ltd., Vs. UOI, (2009 (236) ELT 431 (P&H), the Honble High Court held that the Circular No.97/6/2007 dated 23/08/2007 is applicable retrospectively and the Commissioner (Appeals) after following the text laid down in the Circular set aside the order of the Assistant Commissioner.