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1 - 3 of 3 (0.24 seconds)L.H. Sugar Factories Ltd. And Ors. vs Cce on 1 January, 2004
The Northern Bench of the Tribunal, in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II , followed the Supreme Court judgment rendered in the case of Laghu Udyog Bharati v. UOI , and has also held that the demands would not be sustainable if the Show Cause Notice has been issued after the amendment. All the Counsels submit that the admitted position in the present cases are that the Revenue did not protect their claim by issuing show Cause Notices prior to the amendment covering the persons utilizing the services of Goods Transport Operators. The learned Counsels also draw our attention to this Bench's order rendered in their own case, and in the case of M/s. Electronic Research Private Ltd. & two others rendered by Final Order Nos. 1199 to 1201/2005 dated 13-7-2005 allowing the appeals by applying the ratio of the Apex Court judgment and the Tribunal judgments.
Laghu Udyog Bharati And Anr vs Union Of India And Ors on 27 July, 1999
The Northern Bench of the Tribunal, in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II , followed the Supreme Court judgment rendered in the case of Laghu Udyog Bharati v. UOI , and has also held that the demands would not be sustainable if the Show Cause Notice has been issued after the amendment. All the Counsels submit that the admitted position in the present cases are that the Revenue did not protect their claim by issuing show Cause Notices prior to the amendment covering the persons utilizing the services of Goods Transport Operators. The learned Counsels also draw our attention to this Bench's order rendered in their own case, and in the case of M/s. Electronic Research Private Ltd. & two others rendered by Final Order Nos. 1199 to 1201/2005 dated 13-7-2005 allowing the appeals by applying the ratio of the Apex Court judgment and the Tribunal judgments.
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