2007 (4) TMI 691

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....r the Respondent. ORDER This is a revenue appeal passed by Commissioner (A), Mangalore vide his Order-in-Appeal No. 247/2005-CE dated 26-10-2005. The Commissioner (A) has recorded his findings as follows : I have gone through the record of this case and carefully considered submissions made by the appellants. The appellants had sought to dispute the impugned order both on account of co....

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....ggrieved with this order and contend that the Apex Court has upheld the constitutionally validity of validating provisions of Finance Act, hence the Service tax raised is required to be confirmed. It is submitted that the subsequent judgment of the Apex Court rendered in L. H. Sugar Ltd. v. CCE - 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.) ultra virus inasmuch as there is no reason to ....

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....imposing interest and penalty does not arise and the Commissioner (A) has rightly relied on the Apex Court judgment. 4. I have heard learned JDR and considered the assessee's submission. It is seen that the present show cause notice has been issued after the new Section 73 has been introduced and its being applied to all cases. There were earlier three show cause notices issued, therefore,....