9911796707
TMI Blog2008 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... on 71A is not brought under the net of Section 73 - SCN issued to the appellants invoking Section 73 are not maintainable - S/PD/184/07 & S/251/2007 - - - Dated:- 2-1-2008 - P. G. Chacko, Member (J) and P. Karthikeyan,Member (T). None for the appellants. Dr. Nitish Birdi, SDR for the respondent. [Order Per P. Karthikeyan Member (Technical)] - M/s. Pioneer Press Pvt. Ltd., (PPPL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. In arriving at the above decision, the original authority had followed the decision of the CESTAT in the case of L.H. Sugar Factories Ltd.,Vs. CCE, Meerut affirmed by the Apex Court in 2005 (187) ELT 5 (S.C.). 3. The impugned order has been passed by the Commissioner in revision of the order of the Deputy Commissioner in terms of Section 84 of the Act. The Commissioner observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has not appeared for the hearing. 5. The Ld. SDR reiterates the findings in the order in revision. 6. We have carefully examined the records and considered the submissions. The Apex Court in its judgment in the case of CCE, Meerut Vs. L.H. Sugar Factories Ltd., (supra), considered the following finding of the Tribunal and upheld the same. "The above would show that even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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