TMI Blog2015 (12) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court [2005 (11) TMI 440 - GUJARAT HIGH COURT] - Held that:- Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law - subject matter has become almost tax neutral, it is not necessary to entertain this appeal - Decided against Revenue. - Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law. In these circumstances, when we have found that the subject matter has become almost tax neutral, it is not necessary to entertain this appeal. The civil appeal is, accordingly, dismissed. - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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