2009 (1) TMI 419

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..... of goods transport operator services? In the light of the decision of Pratik Marbles (P.) Ltd. v. CCE [2008] 12 STT 342 (New Delhi - CESTAT) held that allow the appeal. - ST/357/2006 - ST/43/2009 - Dated:- 14-1-2009 - M. VEERAIYAN, TECHNICAL MEMBER AND P.K. DAS, JUDICIAL MEMBER Atul Gupta for the Appellant. A.K. Madan for the Respondent. ORDER P.K. Das, Judicial Member - Heard bot .....

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..... the amended legal position, in the appeal filed by the revenue against the judgment of this Tribunal in the case of L.H. Sugar Ltd. 2005 (187) ELT 5 (SC) and had ruled as under : 'We have heard Counsel for the parties. 2. Learned counsel for the parties have drawn our notice to the relevant provisions of the Finance Act as it stood in the year 1994 and thereafter as it stood after the various .....

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..... judgment brings out that a notice under section 73 could not have been resorted to by the revenue for the purpose of recovery of tax not paid during the material period. This decision is directly on the dispute arising in these appeals and has to be followed by all the subordinate courts and Tribunals." (p. 343) 4. In view of the above decision, we find that the Tribunal by Final Order dated 18- .....

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