2009 (1) TMI 419

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..... Das, Judicial Member - Heard both sides and perused record. 2. The issue involved in this case is as to whether the revenue may issue show-cause notice dated 11-7-2002 under section 73 of the Finance Act, 1994 for demanding duty not paid during the period 16-11-1997 to 1-6-1998 in respect of Goods Transport Operator Service. 3. After hearing both sides and on perusal of the record, we find that .....

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..... s it stood after the various amendments to the Act in subsequent years. Having considered the relevant provisions of the Act, the Tribunal has, inter alia, recorded the following conclusion : 'The above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. Admittedly, the liability to file return is cast on the appellants o .....

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