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TMI Blog2014 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. JUDGMENT In this appeal under Section 35G of the Central Excise Act, 1944, the appellant is aggrieved by Final Order Nos. 228 & 229/2011, dated 17-3-2011 passed in Service Tax Appeal Nos. 423 and 424 of 2007 [2011 (24) S.T.R. 477 (Tri.-Bang.). 2. The Tribunal was of the view that the show cause notice issued to the assessee on 19-10-2005 was barred by time. 3. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices immediately." 5. The assessee was aggrieved by the aforesaid letter dated 4-11-2003 and accordingly filed a writ petition in this Court, being Writ Petition No. 4553 of 2004. In the interlocutory application filed in that writ petition, an interim stay was granted in favour of the assessee to the effect that the assessee was not required to furnish returns or to pay Service Tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that the show cause notice was barred by time. 9. Learned counsel for the assessee has placed reliance on Section 73 of the Finance Act, 1994 (for short 'the Act'), which deals with the recovery of Service Tax not levied or paid or short levied or short paid or erroneously refunded. Learned counsel has placed reliance on the explanation to Section 73(1) of the Act. This exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;We may also take note of a decision rendered by the Supreme Court on more or less similar facts in the case of Gokak Patel Volkart Limited v. CCE [1987 (28) E.L.T. 53 (S.C.)]. In that case, the Karnataka High Court stayed the collection of excise duty from the assessee. It was argued before the Supreme Court that in view of the stay granted by the Karnataka High Court, the period of stay shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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