UNION OF INDIA Vs. MAHESH GRANITES PVT LTD

JUDGEMENT

(1.) AGGRIEVED by the order dated 14 -6 -2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, this appeal is preferred by the Department.

(2.) THE facts relevant to the present matter are, that the assessee was served with a Show Cause Notice dated 2 -7 -2002 under the Section 73 of the Finance Act, 1994, which was challenged by the assessee, on the ground, that his case is not covered by the provision of Section 73 as prior to the amendment in the Act and inserting Section 71A, the assessee was not liable to submit the return, and there is no provision to cover their cases under Section 70 of the Act. Learned Tribunal decided the said issue in the light of the judgment given by the Hon'ble Apex Court in the case of L.H. Sugar Factories reported in, 2006 (3) S.T.R. 715 :, 2005 (187) E.L.T. 5 (S.C.). In the said judgment, the Hon'ble Apex Court was clearly of the view, that the cases, which are covered by the provision of Section 71A cannot be covered by issuing notice under Section 73 of the Act, and therefore, the Revenue has no jurisdiction to serve the notice under Section 73 of the Act of 1994, as it stood in 1994 and thereafter, as amended till issuance of the Show Cause Notice. Even, the very same, tribunal had also decided the bunch of the cases, considering the judgment of the Hon'ble Supreme Court, wherein it was held as under:

(3.) THE view taken by the Hon'ble Supreme Court is applicable to the present matter also, and in light of the judgment of the Hon'ble Supreme Court, the appeal of the assessee was allowed.