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TMI Blog2008 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... m the liability can be fastened and on the requirement of filing returns – appellant has made a prima facie case in his favour as covered by SC decision in case of L.H. Sugar Factories Ltd. (supra) and Hindustan Zinc Ltd.- stay granted - ST/435/2008 - ST/315/2008-(PB) - Dated:- 8-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Vivek Sharma, Advocate, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge duty liability. However, Section 73 cannot be invoked against them inasmuch as they are not the assessee who are required to file return in terms of Section 70. They were required to file return only in terms of retrospective amendment by insertion of Section 71A by the Finance Act, 2003 and Section 73 has not been amended aligning the amendments made in Finance Act, 2003, 3.2 As regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' and in terms of the retrospective amendment, they were required to file return under Section 70 as well, therefore, Section 73 dealing with recovery of demand has been rightly invoked against them. The show cause notice having been issued on 9-10-2002 prior to the amendment by Finance Act requiring them to file one time return will not effect the proceedings as Section 71A has been introduced o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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