ORDER :

1. The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court. The submission of the respondent herein was that in any case, the said notification would apply prospectively. It is admitted that the Central Board of Excise and Customs has thereafter issued circular clarifying that the said notification would apply prospectively.

2. Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law.

3. In these circumstances, when we have found that the subject matter has become almost tax neutral, it is not necessary to entertain this appeal. The civil appeal is, accordingly, dismissed.