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TMI Blog2007 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... 163-167, 170-80, 182-206, 208-221, 225-233, 236, 238, 244, 246, 264, 265, 283, 307, 315-24, 349, 352-54, 359, 433, 434, 435-37 of 2006 [Order Per C. N. B. Nair Member (T)]-1. Heard both sides and perused the record. 2. The issue that arises for consideration in these appeals is whether the revenue could issue show-cause notice under Section 73 of the Finance Act, 1994 for the recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point out that the amendments under Finance Act 2000 and 2003 were the subject matter of the judgment of the Hon'ble Supreme Court in the case of Gujarat Ambuja Cements Ltd. Vs. Union of India - 2005 (182) ELT 33 (SC). He would also point out that in the light of this judgment, of the Hon'ble Supreme Court on the effect of curative retrospective amendments, the Tribunal had taken a view in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter as it stood after the various amendments to the Act in subsequent years. Having considered the relevant provisions of the Act, the Tribunal has, inter alia, recorded the following conclusion. "The above would show that even the amended Section 73 takes in only the case of assesses who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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