TMI Blog2008 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to file return is cast on the appellants only u/s 71A. The class of persons who come u/s 71A is not brought under the net of section 73 – in view of decision of tribunal in LH. Sugar Factories Ltd.’s case, affirmed by SC, demand is not sustainable - S/137/2005 & S/138/2005 - 23,24/2008 - Dated:- 8-1-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER ORDER 1. The captioned appeals have been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6] STT 509 (New Delhi - CESTAT). The said order was affirmed by the Apex Court. 3. Ld. SDR fairly concedes that the ,issue had been decided against the revenue. However, in two similar cases, the department had filed civil appeals in the Supreme Court against the adverse orders of the Tribunal. He submits that the issue has not reached finality. The appellants in Appeal No. S/137/ 2005 are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 STT 282 agreed with the above conclusion arrived at by the Tribunal and dismissed the appeals filed by revenue. This Bench also disposed of a batch of 39 appeals following the ratio of the judgment of the Apex Court vide Final Order No. 1199 to 1237/06, dated 1-12-2006. I do not find any reason to deviate from the stand the Tribunal has taken in accordance with the ratio of the Apex Court's deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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