2015 (8) TMI 401

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..... s been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A was introduced in the finance act 1994. As the period involved in this case is prior to 18.04.2006, Revenues appeal is not sustainable - Decided against Revenue. - Appeal No.ST/854/2009-CU[DB] - Final Order No.52340/2015 - Dated:- 16-7-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (T .....

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..... pondents. 4. We have considered the Revenues contention. The issue involved in this case is no longer res integra in the light of the judgement of the Supreme Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) / 2010 (17) STR 557 (SC)]), wherein it has been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A w .....

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