2011 (8) TMI 1071

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....ppellate Tribunal, South Zonal Bench, Bangalore, in Final Order No. 210/2008, dated 6-3-2008 wherein the Tribunal has dismissed the appeal filed by the Revenue. 2. The appeal was admitted for considering the substantial question of law involving the same question as in CEA No. 75/2007 by order dated 5-8-2009. The question involved in the appeal is as to Whether the transport operators to w....

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....of the Hon'ble Supreme Court in L.H. Sugar Factory Limited reported in 2005 (187) E.L.T. 5 (S.C.) wherein it is held that show cause notice issued under Section 73 was not maintainable in case of entities who were not liable under Section 70 but Section 71A and Section 73 did no cover the cases of liability under Section 71A. 4. Being aggrieved by the same, the Revenue preferred an appeal be....