2002 (4) TMI 119

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....p; [Order per : G.R. Sharma, Member (T)]. - These four appeals and two miscellaneous applications for hearing the case early are disposed of by this common order inasmuch as the issue for determination in these four appeals is the same. 2. The issue is whether the Commissioner, Central Excise can exercise a power vested in him under sub-section (3) of Section 35E to review orders and direct ....

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....ppellants have filed the captioned appeals. 4. These directions to file the appeals were issued by the Commissioner consequent to enactment of Finance Bill, 2000. The contention of the appellants was that Clauses 112, 113 of the Finance Bill, 2000 and Sections 116 & 117 of the Finance Act, 2000 do not authorise the Commissioner to demand the amount of service tax from the persons who had failed....

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....imposed under Finance Act, 1994 on certain services. The assessees went up to the Supreme Court. The Hon'ble Supreme Court in the case of Laghu Udyog Bharati cited above held certain sections ultra vires. Finance Act, 2000 amended the sections retrospectively and therefore, those demands which were dropped consequent to the decision of the Apex Court in the case of Laghu Udyog Bharati, were revive....