CESTAT, NEW DELHI BENCH

Pratik Marbles (P) Ltd.

v.

Commissioner of Central Excise, Jaipur

S.S.KANG, VICE PRESIDENT

AND C.N.B. NAIR, MEMBER (TECHNICAL)

FINAL ORDER NOS. 126-221 / 2007-ST

Appeal No. ST/158-161, 163-167, 170-180, 182-206, 208-221, 225-233, 236-238, 244, 246, 265, 283, 307, 315-324, 349, 352, 354, 359, 433-437 OF 2006

APRIL 18, 2007

Section 73 of the Finance Act, 1994 - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded - Period from 16-11-1997 to 1-6-1998 - Whether section 73 could be resorted to by revenue for recovery of service tax not paid during relevant period in respect of goods transport operators service - Held, no. [Para 6]

CASE REVIEW

Decision of Supreme Court in case of CCE v. L.H. Sugar Factories Ltd [2005] 2 STT 282 followed