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TMI Blog2013 (10) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel, for the Appellant. Shri N. Chandrasekaran for N. Prasad, N. Inbarajan, K. Venkatesan for M/s. Lakshmi Kumaran & Sridharan, Hari Radhakrishnan, R. Raghavan, for the Respondent. JUDGMENT These appeals have been filed by the Revenue challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal. The private respondents in all these appeal have availed serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal. The Tribunal pointed out that the dispute of the tax liability is on the strength of the decision reported in 2004 (165) E.L.T. 61 (Tri. - Del.) in the case of L.H. Sugar Factories Limited v. CCE, Meerut-II, which was confirmed by the Apex Court in the decision reported in 2005 (187) E.L.T. 5 (S.C.) in the case of CCE, Meerut-II 2004 v. L.H. Sugar Factories Ltd. The Tribunal noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents/assessees were allowed and the issue settled in favour of the assessees. 5. Challenging these orders passed by the Customs, Excise and Service Tax Appellate Tribunal, the Department has preferred the above Civil Miscellaneous Appeals before this Court raising the following questions of law :- "(a) Whether the Tribunal is correct in overlooking the provisions of Section 71A re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period and service specified therein to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 received the assent of the President viz., on 14-5-2003. Therefore, the last date for filing the return for the assessees for utilising the Goods Transport Operators viz., the service recipients under Section 71A of the Finance Act, 1994 falls on 12-11-2003. 8. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 9-7-2002, in C.M.A. No. 660/2010 was issued on 12-8-2002 and 9-4-2004 and in C.M.A. No. 1066/2010, it was issued on 3-6-2002. Out of the above said Civil Miscellaneous Appeal cases, the Department accepted the legal position and dropped the demand in respect of C.M.A. No. 3558 of 2009 and C.M.A. 1066 of 2010. 10. In the light, of the above legal position, the very initiation of proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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