2015 (12) TMI 664

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... benefit - The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court [2005 (11) TMI 440 - GUJARAT HIGH COURT] - Held that:- Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law - subject matter has be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law. In these circumstances, when we have found that the subject matter has become almost tax neutral, it is not necessary to entertain this appeal. The civil appeal is, accordingly, dismissed. - - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X