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2013 (7) TMI 21 - MADRAS HIGH COURTValidity of show cause notice - Section 73 of the Finance Act or 71A of Finance Act – whether the liability under Section 73 does not cover the case on whom liability is cast under Section 71A -liable to pay Tax – Held that:- Section 73 does not cover the classes of persons coming under Section 71-A - the show cause notices issued under Section 73 was not maintainable – as decided by the supreme court in CCE v. L.H. SUGAR FACTORIES LIMITED(2005 (7) TMI 106)- appeal dismissed.
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