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2008 (7) TMI 149 - CESTAT, CHENNAIIn view of decision of SC in the case of CCE, Meerut v. LH Sugar Factories Ltd., persons who availed “GTO Service” and “Clearing and Forwarding Agents Service” were required to file returns under Section 71A of the Act. Such persons were not covered under the net of Section 73 – in the instant case Commissioner has passed the impugned order contrary to above decision of SC – moreover, commission is not justified in invoking larger period – impugned order is set aside – appeal is allowed
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