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TMI Blog2018 (3) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ed fact that activity under taken by the appellant amount to manufacture but instead of paying duty on their goods the appellant is paying the service tax and same has been accepted by the Revenue for one activity and two demands cannot be confirmed against the appellant service tax as well as central excise duty - if Revenue has accepted service tax from the appellant, therefore, the Revenue cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that the appellant is engaged in the manufacture of Corrugated Boxes on their home and in some cases they are doing job work on behalf of principal manufacturer. The case of the Revenue is that as principal manufacturer has supplied papers to the appellant for making corrugated boxes on which and same were cleared to the principal manufacturer without payment of duty. The principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him that period cannot take place and never raise any objection for paying service tax by the appellant instead of duty. In that circumstances demands are not sustainable. He also submitted that Adjudicating Authority has contested the amount of service tax paid by the appellant from the impugned demand. On the other hand learned AR supported the impugned order. 4. Heard both sides and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as stated hereinabove as the appellant was paying service tax and the said activity known to the Department. In that circumstances the extended period of limitation is not invokable, therefore, we hold that the show cause notice false on limitation and also in these observations we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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