TMI Blog2013 (10) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 71A of the Finance Act, 1994 falls on 12-11-2003. - As per the Finance Act, 2004, Section 73(1)(a) of the Finance Act was amended with effect from 10-9-2004 validating the notice issued to Goods Transport Operators Service recipients by removing the clause “the persons liable to file the returns under Section 70” from erstwhile Section 73 of the Finance Act. - very initiation of proceedings by issuance of show cause notice is bad in law. Accordingly, the order passed by the Customs, Excise and Service Tax Appellate Tribunal is justified. There is no ground to interfere with the order. - Decided against Revenue. - Civil Misc. Appeal Nos. 3186 of 2008, 1066 of 2010, 3558 of 2008 and 660 of 2010 - - - Dated:- 24-10-2013 - Chitr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 that the Commissioner (Appeals) has virtually accepted the Tribunal s decision in L.H. Sugar Factories Limited v. CCE, Meerut-II 2004 reported in 2004 (165) E.L.T. 61 (Tri. - Del.), which was in favour of the assessee and that in order to get over the decision, the Appellate Authority has observed that the Department has filed appeal before the Supreme Court, against the said decision. However, the Tribunal pointed out that the appeal filed by the Department, as against the said judgment in L.H. Sugar Factories Limited v. CCE, Meerut-II 2004 reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. As per the Finance Act, 2004, Section 73(1)(a) of the Finance Act was amended with effect from 10-9-2004 validating the notice issued to Goods Transport Operators Service recipients by removing the clause the persons liable to file the returns under Section 70 from erstwhile Section 73 of the Finance Act. Therefore, the plea of the Department is that the show cause notices issued between 10-9-2004 and 13-11-2004 would be covered und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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