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2009 (6) TMI 439 - AT - Service TaxLimitation- Time Bar- the respondent are engaged in the manufacture of excisable goods and utilizing the service of Goods Transport operators during the period 16.11.1997 to 01.06.1998. In the light of the decision of CCE v. Gujarat Carbon & Industries Ltd. 2008 -TMI - 30244 - SUPREME COURT, in which it was hold that during the period prior to 2003, section 73 applied only in case of assessee who came under the provision of section 71A, like the assessee herein, was not bought under the net of section 73 prior to 203, held that- the demand of interest and penalty imposed on the assessee is not sustainable. Uphold the impugned order and reject the appeal.
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