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TMI Blog2018 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... nhours, therefore it cannot be said that the Appellant has supplied manpower - reliance placed in the case of SS. Associates Versus Commissioner of Central Excise, Bangalore [2009 (12) TMI 152 - CESTAT, BANGALORE] - demand set aside - appeal allowed - decided in favor of appellant. - ST/89910/14 - A/85708/2018 - Dated:- 21-3-2018 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o upheld the demands and penalties. Hence the present appeal. 2. Shri Chirag Mathur, ld. Advocate appearing for the Appellant submits that the services rendered by the Appellant were for various jobs and not for supply of labour as apparent from the report of the jurisdictional authorities of Indorama. Hence the demands are not sustainable. He also submits that the demands are time barred. Reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, Central Excise, Division-II, Nagpur after due consultation with the Superintendent, Central Excise, Range-Butibori, furnished a report on this aspect as under:- 18.1 On perusal of the Statement of Accounts of M/s Ingle Sons, Butibori for the period 16.06.2005 to 31.12.2006 submitted by M/s Indorama Synthetics (I) Ltd, Butibori, it is seen that the entries like' Retention Money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand confirmed by the Adjudicating Authority appears to be correct . Since no contrary evidence is there on record and despite claiming the same the appellant have not been able to produce even a shred of evidence in support of their contention hence I am inclined to accept the above report of the jurisdictional central excise officer. From the above we find that the Appellant has carrie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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