2013 (4) TMI 375

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.... the appellant against the Order-in-Revision No. 19/VDR-II/Service-Tax/Banco/Commr/2011 dtd. 30.09.2008, under which the order in original dated 02.02.2009 passed by original adjudicating authority was set-aside. It was held by the original adjudicating authority that demand is for the period 16.11.1997 to 02.6.1998 and the show cause notice was issued after 10 years and hence demand was dropped a....

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....lied upon the following judgments:- (a) CCE, Vadodara vs. Eimco Elecon Limited [2010(20) STR 603 (Guj.)] (b) Sree Rayalaseema Alkalies & Allied Chem. Limited vs. CC & CE, Triputi [2011 (24) STR 477 (Tri. Bang.)] (c) Pandurang SSK Limited vs. CCE, Pune [2011 (23) STR 300 (Tri. Mumbai.)] (d) CCE Vapi vs. Mutual Industries Limited [2010-TIOL-1208-CESTAT-AHM] (e) CCE Vadodara vs. Welspun Gujarat ....

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....een the subject matter of interpretation by various Courts and CESTAT. The jurisdictional High Court of Ahmedabad has decided this issue in favour of the assessee in the case of CCE, Vadodara vs. Eimco Elecon Limited [2010(20) STR 603 (Guj.)]. Para 4 of this order passed by the Hon'ble High Court of Gujarat is reproduced below:- 4. Thus, it is apparent that till the point of time Section 73 of th....