2007 (12) TMI 486

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.... Rajak For the Respondent : J.C. Patel ORDER 1. This is an appeal by the Department against the order of the Commissioner (Appeals) No. Commr(A)/04/VDR-II/2007, dated 22-1-2007. 2. Heard both sides. 3. The dispute relates to the recovery of the Service Tax for the period 16-7-1997 to 15-10-1998, for which a show-cause notice was issued on 28-9-2005. The respondent, a service receive....

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....9-2004 within one year from the relevant date which was defined in sub-section (6) of section 73 as under :-  'Section 73(6) - For the purposes of this section, 'relevant date' means,-  (h )in the case of taxable service in respect which service tax has not been levied or paid or has been short-levied or short-paid-  ( a)where under the rules made under th....

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....Supreme Court, the show-cause notices issued on 4-11-2004 were clearly within the prescribed period of one year. 18. For the foregoing reasons, the appeal of the revenue is required to be allowed. However, since this will also result in restoring the penalty, it appears to us that, this is a fit case for invoking the provisions of section 80 of the said Act, in view of the present respond....

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....s been referred to the Larger Bench of the Tribunal in cases of Agauta Sugar & Chemicals, Jaipur Glass & Potteries, Guljag Industries Ltd. v. CCE [Misc. Order No. 326 of 2007 SM(BR), dated 30-8-2007]. 6. The learned advocate appearing for the respondent submits that in case of CCE v. Mangalam Cement Ltd. (supra), the relevant date for reckoning time limit for issue of show-cause notice has been....