https://www.taxtmi.com/caselaws?id=4525 Section 73 of the Finance Act, 1994, as amended from 13-05-2005, authorised a Central Excise Officer to issue a notice for recovery of service tax not levied, short paid, or short levied. A post-amendment notice could therefore not be treated as invalid merely because it was not issued by an Assistant Commissioner or Deputy Commissioner. The earlier appellate view was based on the unamended provision and required reconsideration under the amended law, so the matter was remitted for fresh adjudication after hearing the respondent. en-us Mon, 18 Feb 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4525 Section 73 of the Finance Act, 1994, as amended from 13-05-2005, authorised a Central Excise Officer to issue a notice for recovery of service tax not levied, short paid, or short levied. A post-amendment notice could therefore not be treated as invalid merely because it was not issued by an Assistant Commissioner or Deputy Commissioner. The earlier appellate view was based on the unamended provision and required reconsideration under the amended law, so the matter was remitted for fresh adjudication after hearing the respondent. Case-Laws Service Tax Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4525