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of <h1>Appellate Tribunal CESTAT rules in favor of appellants in show-cause notice case</h1> <h3>Mahendra Marbles (P.) Ltd. Versus Commissioner of Central Excise, Jaipur-II</h3> Mahendra Marbles (P.) Ltd. Versus Commissioner of Central Excise, Jaipur-II - [2009] 23 STT 98 (NEW DELHI - CESTAT) The Appellate Tribunal CESTAT, New Delhi, consisting of M. Veeraiyan, Technical Member, and P.K. Das, Judicial Member, heard the case involving the issuance of a show-cause notice by the revenue under section 73 of the Finance Act, 1994 for demanding unpaid duty in relation to Goods Transport Operator Service. The Commissioner reviewed the proceedings and disposed of 97 cases, with the Tribunal ruling in favor of the appellants in a similar case involving Pratik Marbles (P.) Ltd. The Tribunal concluded that a notice under section 73 was not applicable for recovering unpaid taxes during the specified period. Consequently, the present appeal was allowed in line with the precedent set by the Tribunal decision in the Pratik Marbles (P.) Ltd. case. This judgment highlights the importance of following established legal decisions in similar disputes.
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