- (1.) This Central Excise Appeal under Section 35-G of Central Excise Act, 1944 is reported to be delayed by 19 days. Notices were issued on the delay condonation application. Shri Nishant Misra and Shri Aditya Bhattacharya have put appearance on behalf of the respondent. They do not propose to file counter affidavit to the delay condonation application. We find that the delay of 19 days has been sufficiently explained. The delay is accordingly condoned. The appeal will be given regular number.
(2.) We have heard Shri R.C. Shukla, learned counsel appearing for the department. Shri Nishant Misra and Shri Aditya Bhattacharya appear for the respondent.
(3.) The Central Excise Department has preferred the appeal on the following substantial question of law:- (i) Whether non-addition of Section 71-A in the Finance Act, 1994 and also in its non insertion in erstwhile Section 73 of the Finance Act, 1994 invalidates the substantial liability of service tax based on the show cause notice dated 11.10.2002 issued for realization in respect of clearing & forwarding agent services during 16.7.1997 to 31.8.1999 when the legislative intention was for realization of service tax and show cause notice although not revised but adjudicated after amendment of the provisions of the erstwhile Section 73?;