TMI Blog2013 (8) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority could ignore the order dated 2.11.2005. The appellate authority by the order impugned (by Revenue) in this appeal concluded that the finality of this Tribunal’s order dated 2.11.2005 is not liable to be ignored nor a fresh order of assessment passed contrary thereto. The conclusion by the adjudicating authority is impeccable and not liable to be interfered with. A substantially similar issue fell for consideration in Kisan Sahkari Chini Mills Vs. CST [2013 (5) TMI 57 - CESTAT, NEW DELHI], wherein following the judgment of the Gujarat High Court in CCE Vs. Eimco Elecon Ltd. [2010 (7) TMI 477 - GUJARAT HIGH COURT], it was held that the demand issued on or after 2004 or latter in respect of short levy, the assessee before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the judgement of the Supreme Court in CCE Vs. L.H. Sugar Factories Ltd. 2006 (3) STR 715. The Supreme Court in L.H. Sugar Factories dismissed the Revenue s appeal and confirmed the order of this Tribunal which held that the amended Section 73 of the Finance Act, 1944 (the Act) enables assessment only where an assessee is liable to service tax under Section 70 and not where liability to file returns is cast under Section 71(A); and therefore the Show Cause Notice issued to L.H. Sugar Factories invoking Section 73 was not maintainable. The order of this Tribunal dated 2.11.2005 in the case of the present assessee has become final and is not pending adjudication in any forum, is the admitted case of the parties before us. 2. In Laghu Udy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Rule 2(1)(d)(xii) and (xvii), pursuant to the earlier judgement in Laghu Udyog. 3. No provision have however been brought to our notice which enables the adjudicating or an appellate authority to review the decision of this Tribunal dated 2.11.2005 whereby the respondent/assessee s appeal against the order of adjudication dated 28.2.2003 as confirmed by the appellate order dated 3.3.2005 was reversed and the assessees immunity to service tax liability, declared. As this Tribunal decision dated 2.11.2005 (in the assessee s case) having attained finality no adjudicating or appellate authority could ignore the order dated 2.11.2005. 4. The appellate authority by the order impugned (by Revenue) in this appeal concluded that the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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