2010 (7) TMI 477

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....al error of law in holding that show cause notice dated 11-11-2004 is barred by limitation? (B)    Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in applying decision of the Hon'ble Apex Court in case of CCE Vadodara v. M/s. Gujarat Carbon & Industries Ltd. reported in 2008-TIOL-151-S.C.-S.T. = 2008 (12) S.T.R. 3 (S.C.) for allowing appeal of the respondent? (C)    Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in applying decision in case of M/s. L.H. Sugar Factories Ltd. [2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.)] to hold that the respondent is not recipient of services of good....

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....filed by the assessee before Commissioner (Appeals) failed and hence, second appeal was preferred before the Tribunal. The assessee succeeded before the Tribunal on the basis of two Apex Court decisions referred to by the Tribunal in the impugned order. 2. According to learned counsel, considering the fact that provisions of Section 73 stood amended by Finance (No. 2) Act, 2004 w.e.f. 10-9-2004, the show cause notice issued on 11-11-2004 could not be treated to be barred by limitation and Tribunal had committed an error in recording such a finding without recording complete facts in this regard. It was further submitted that once Section 73 stood amended, the ratio of the Apex Court judgments would not be applicable. In the circumst....