2018 (9) TMI 12

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..... f the Revenue is that the activity undertaken by the appellant M/s.Progressive Instruments & Machine Tools amounts to manufacture and they are not paying duty - Extended Period of Limitation. Held that:- It is a fact on record that on the activity undertaken by the appellant, the appellant is discharging Service Tax and the same has been accepted by the department. In that circumstances, demand .....

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..... ely M/s.Progressive Instruments Machine Tools and penalties on all the appellants have been imposed. 2. The facts of the case are that the appellant namely M/s.Progressive Instruments Machine Tools is doing job-work on castings supplied by M/s.Escorts Ltd. and after doing the said activity the goods were sent back to M/s.Escorts Ltd. for further processing. The case of the Revenue is that t .....

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..... duty holding that the activity undertaken by the appellant amounts to manufacture as per the order of the Tribunal in the case of K.R. Packaging vs. Commissioner of Central Excise Service Tax, Meerut-I [2017 (51) S.T.R. 438 (Tri.Del.)]. He further submits that the activities undertaken by the appellant was in the knowledge of the department, therefore, the extended period of limitation is not i .....

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