2004 (1) TMI 111 - CESTAT, NEW DELHI

Extract:
.......intainable. 9. We therefore come to the conclusion that the show cause notices issued to the appellants are not sustainable both under the provisions of Section 73 as it stood on the date of issue of show cause notice and also under the provisions as amended by Finance Act, 2003. In the result, we set aside the order impugned and allow the appeals.