2013 (12) TMI 1236

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....aborty, AC (AR) PER : D M Misra This is an Application seeking waiver of pre-deposit of duty of Rs.1.55 Crores and equal amount of penalty imposed under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. 2. At the outset Shri B.N. Chattopadhyay, Ld.Consultant has submitted that the Applicants are manufacturing various parts of arms and ammunition for....

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....e issued demanding Service Tax from the Appellant under the category of 'business auxiliary services'. However, the said show cause notices were later dropped. The Ld.Consultant submitted that since the facts were within the knowledge of the department while issuing the demand for Service Tax, therefore, the present demand for excise duty is barred by limitation. However, the Ld.Consultant submitt....

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....efit of the Notification. In support of the plea that the said condition has not been fulfilled, the Ld.A.R. brought to our notice a letter dated 06.04.2010 annexed at page 58 of the Appeal Memorandum, wherein it has been categorically stated that the manufacturer (ordinance factory) has not submitted any undertaking as required under the said Notification, with the department. 4. Heard both si....

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.... hence in view of the judgement of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, New Delhi vs. Hari Chand Shri Gopal - 2010 (260) E.L.T. 3 (S.C.), the benefit of the Notification cannot be extended to the Applicant. However, we find that on the same very issue the department has issued for recovery of Service Tax on the job-work carried out by the Applicant for the ordin....