2013 (1) TMI 244

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..... T) and also in the case of Eimco Elecon Ltd. (2010 (7) TMI 477 - GUJARAT HIGH COURT). As in the appellant's own case, Division Bench of the Tribunal, Delhi has held in their favour holding that a show cause notice issued prior to retrospective amendment can be adjudicated while any show cause notice issued after amendment is hit by the limitation - same issue in the assessee's own case is decid .....

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..... e retrospective amendment to the Finance Act, 1994. It is undisputed that the show cause notice was given to the appellant on 11.11.01 for demanding the service tax for the period 16.07.97 to 02.06.98 under Section 73 of the Finance Act, 1994 along with proposal for demanding of interest, penalties etc. The adjudicating authority confirmed the demands and imposed penalties while on an appeal first .....

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..... se before the Division Bench and the issue involved in this appeal before me is in respect of the very same of the assessee. Since the same issue in the assessee s own case is decided in their favour by the Division Bench of the Tribunal, I find that the impugned order passed by the first appellate authority is correct, legal and does not suffer any infirmity. The appeal filed by the Revenue is de .....

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