2011 (7) TMI 982

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....ssed by holding that the show cause notice issued after the amendment of the Finance Act restrospectively from 11-5-2000 could not have been issued in respect of the persons who are assessees u/s 71-A as such persons are not covered by Section 73 following the judgment of the Supreme Court in the case of Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd., 2005 (187) E.L.T. 5 (S.C.) = 2006 (3) S.T.R. 715 (S.C.). 2. The appeal has been admitted for consideration of the following substantial question of law as framed in the appeal memo : "(a)  Whether under the facts and circumstances of the case the Appellate Authority is correct in saying that Notice issued to the assessees under Section 73 of the Act are ....

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....ents which were made in Section 65 and 66 Vide Finance Act, 2000. As per amended Rules, a new Rule 7A has been inserted vide Notification No. 4/2003, dated 14-5-2003 which provides that the service receiver in case of service received by GTOs for the aforesaid period shall be required to file return in form ST-3B along with copy of TR 6 challan within a period of six months from the date of 13-5-2003. In case, assessee fails to file return for the aforesaid period, the interest and penalty are liable to be imposed. The said assessee have failed to file the return within the stipulated period and also failed to pay the Service tax on the taxable value paid during the period mentioned supra which works out to Rs. 2,16,620/- at the rate of 5% ....

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....se as no return has been filed u/s 71-A of the Act and therefore the appellate authorities were not justified in setting aside the show cause notice and giving relief to the respondent. 6. Learned counsel for the respondent argued in support of the order passed by the Tribunal and submitted that the question that arise for determination about the validity of the show cause notice has been already decided by the Hon'ble Supreme Court in the L.H. Sugar Factory's case referred to above. He also submitted that the same has been reiterated in the case of Commissioner of Central Excise, Vadodara v. Gujarat Carbon and Industries Ltd., 2008 (12) S.T.R. 3 (S.C.) and it has been followed by the division bench of this Court in CEA 52 and 53/20....