9911796707
TMI Blog2019 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ave paid duty of excise instead of payment of service tax - time limitation. HELD THAT:- As against the finding of Commissioner (Appeals) Revenue has not produced any evidence to show that the non-payment of duty of excise by the respondents was on account of any mala fide. Admittedly, he was registered with the Service Tax Department and was discharging tax liability accordingly. The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty. The benefit of extended period stands rightly allowed by Commissioner (Appeals). No infirmity is found in the said order of the Appellate Authority - appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order on merits as also on limitation. As regards limitation he observed as under:- "6.3. The appellant has also contended that since the process of machining being carried out by him on the impugned goods did not amount to manufacture, he was required to pay service tax on job work charges under Business Auxiliary Services (BAS) and he was discharging the same which was also shown in his returns filed and accordingly, it cannot be alleged that he suppressed the facts from the department. The appellant, in this regard, has placed reliance on the decision of Hon'ble CESTAT, Bangalore, in the case of M/s Osnar Chemical P. Ltd. vs. CCE, as reported in 2009 (240) E.L.T. 115 in which it was held that- Excisability - Service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. There is no allegation that the goods were un-accounted or brought without payment of duty. In case the goods seized were the ones which were received for job work on returnable basis, the seizure of the same is not sustainable as the demand of excise duty in respect of the same is legally not sustainable as discussed in the foregoing paras." 5. As against the above finding of Commissioner (Appeals) Revenue has not produced any evidence to show that the non-payment of duty of excise by the respondents was on account of any mala fide. Admittedly, he was registered with the Service Tax Department and was discharging tax liability accordingly. The fact of registration and payment of service tax was in the knowledge of the Revenue an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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