TMI Blog2008 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... of the SC rendered in L.H. Sugar Factories Ltd’s case, impugned order is set aside – moreover, similar revisional order of the Commissioner was set aside by the Tribunal in the case of Tamil Nadu Cements Corpn. Ltd. v. CCE – appeal allowed - S/206 of 2007 - 80 of 2008 - Dated:- 5-2-2008 - P.G. Chacko, Member (J) J. Shankar Raman for the Appellant. B.L. Meena for the Respondent. OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the aforesaid period, with interest under section 75 of the Act. The present appeal is directed against the Commissioner's order. 3. After hearing both sides and considering their submissions, I note that the revisional authority has not accepted the Hon'ble Supreme Court's decision in CCE v. L.H. Sugar Factories Ltd. [2005] 2 STT 282 as final inasmuch as a subsequent appeal of the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent amended the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO service to file returns. In the case of L.H. Sugar Factories Ltd. v. CCE [1994-2006] STT 509 (New Delhi-CESTAT), this Tribunal considered all these amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's case (supra) as running counter to the view taken by the Court in L.H. Sugar Factories Ltd. case (supra). 5. Ld. SDR has submitted that, subsequent to the Apex Court's judgment in L.H. Sugar Factories Ltd's case (supra), the Commissioner of Central Excise, Chennai-III has filed an appeal in the Supreme Court against the Tribunal's decision in the case of Sundaram Fasteners Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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