IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 5 of 2008 U.O.I. V/S M/S ADITYA CEMENT CHITTORGARH & ANR. Mr. VK MATHUR, for the appellant / petitioner Date of Order : 26.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ORDER ----- Heard learned counsel for the appellant. We have carefully read the provisions of Sections 65, 66, 66A and 68, including the Notification issued under Section 68(2). In our view, the learned Tribunal has rightly found that at the time when the tax was paid, the liability could not be fastened on the recipient of the services as even vide Notification, the liability was ordered to be fastened only since 1.1.2005. Thus, we do not find any error, or substantial question of law involved. The appeal is, therefore, dismissed summarily. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /tarun/