COMMISSIONER OF CENTRAL EXCISE., CUS. AND ST., BELGAUM Vs. BELLARY STEELS AND ALLOYS LTD.

JUDGEMENT

(1.) This appeal is filed by the revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Bangalore, in Appeal No. ST/80/2006 wherein the appeal filed by the revenue has been dismissed by holding that the show cause notice issued after the amendment of the Finance Act rest respectively from 11-5-2000 could not have been issued in respect of the persons who are assesses u/s 71-A as such persons are not covered by Section 73 following the judgment of the Supreme Court in the case of Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd., 2005 187 ELT 5. The appeal has been admitted for consideration of the following substantial question of law as framed in the appeal memo :

(2.) The material facts leading up to this appeal are as follows :

(3.) Heard the counsel for the appellant and the learned counsel for the respondent.