L.H. Sugar Factories Ltd. And Ors. vs Cce on 1 January, 2004
- Mumbai) and L.H. Sugar Factories v. CCE, Meerut-II, 2004 (165) E.L.T. 161 holding that in the absence of any specific demand for service tax in the show cause notice (the present notice only calls upon the appellants to show cause as to why the penalty should not be imposed under Sections 76, 77 and 81 of Chapter V of the Finance Act, 1994 for contravention of provisions of Sections 70, 76 and 81 of Chapter V of the Finance Act, 1994 and also calls upon to show cause as to why interest should not be recovered for delayed payment of service tax) no demand can be made.