TMI Blog2011 (2) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. decided in favour of Assessee. - ST/237/2007 & ST/271/2007 - - - Dated:- 15-2-2011 - HON'BLE Mr. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. MATHEW JOHN, MEMBER (TECHNICAL) Present for the Appellant : Shri.Amrish Jain, SDR Present for the Respondent: Shri. B.L. Narasimhan, Advocate PER: ASHOK JINDAL Appeal No.ST271/07 has been filed by the assessee, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der No.336/07-ST dated 06.06.2007 whereby the demand of service tax was set aside. 2. Ld. Advocate for the assessee also relied on the decision of Union of India vs. Shri Mahesh Granites Pvt. Ltd. reported in 2008 (1) or (10) STR 3 (Raj.) He also relied on the decision of CCE, Vadodara, vs. Gujarat Carbon Industries Ltd. reported in 2008 (12) STR 3 (S.C.) and CCE vs. Eimco Elecon Ltd. report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws, that a limited issue has been answered, which is otherwise covered by the judgment of Hon'ble Apex Court, in case of L.H. Sugar Factories v. CCE, Meerut-II, reported in 2005 (187) E.L.T. page 5 (S.C.). The issue involved herein and in the said case was as to whether the Show Cause Notice can be served by invoking the provision of Section 73 of the Act, when admittedly, assessee is not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be looked into if initiation of proceedings for that purpose is as per law. Hence, the argument raised by the learned Counsel for the appellant cannot sustain because even in the earlier judgment rendered by the tribunal and also in the judgment decided by the Hon'ble Apex Court maintaing the view of the Tribunal, held that the Show Cause Notice under Section 73 cannot be issued by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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