9911796707
TMI Blog2002 (2) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. - Shree Ganpati Synthetics, M/s. Narinder Paper Mills and M/s. Behal Spg. Mills have filed appeals alongwith stay petitions praying for staying the operation and implementation of order passed by the Commissioner of Central Excise. 2. None appears for the appellants. We have perused the evidence on record, the adjudication order and the relevant sections of the Finance Act and Rules fram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% was payable during the period 16-11-97 to 2-6-98 along with interest @ 24%. Being aggrieved by this order, the appellants have filed the captioned appeals before us. 5. Shri Hitesh Shah, ld. DR submits that consequent upon the decision of the Hon'ble Supreme Court in the case of Laghu Udyog Bharti v. UOI [1999 (112) E.L.T. 365 (S.C.)] the demands of duty for the period 16-11-97 to 2-6-98 were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Supreme Court in the case of M/s. Laghu Udyog held that the provisions of law making the user of the service responsible to pay the service tax were ultra vires. Pursuant to this judgment of the Hon'ble Supreme Court, proceedings under these SCNs were dropped. However, with the enactment of Sections 116 and 117 by Finance Act, 2000 service tax became leviable retrospectively for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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