NIRMA LTD. Vs. C.C.E., INDORE

JUDGEMENT

(1.) LEARNED Counsel appearing for the appellant precisely submits that the proceeding initiated by show cause notice dated 31.12.98 ended with no liability following the decision of the Apex Court in Laghu Udyog Bharati vs. Union of India reported in : 1999 (112) ELT 365 (SC). The said proceeding was revalidated by show cause notice dated 9.2.2004 under the premise that the Validation Act, 2000 through Section 116 thereof has revalidated the proceeding.

(2.) LEARNED Counsel says that no activity which was not taxable in absence of law and reached to finality by dropping in terms of earlier order shall not be taxed by revalidation law. He relies on several decisions of the Tribunal and different Courts.

(3.) ON the other hand, learned Representative for Revenue submits that the proceedings are revalidated by the Validation Law and shall be a validated proceeding.