2014 (12) TMI 125

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....an J. Vathikulam, SC, for the Respondent. JUDGMENT Heard learned counsel for the petitioner as well as Standing Counsel for the Department. 2. Appellant before us, claiming to be a registered Society owned by the Government of Kerala, is the Centre For Development of Imaging Technology (C-DIT). The appellant is aggrieved by the impugned order dated 19-8-2013 refusing waiver of total ....

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.... levied or short paid or erroneously refunded, the Central Excise Officer may, within one year from the relevant day, serve notice on the person chargeable with Service Tax which has not been levied or paid or which has been short levied or short paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the Notic....

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....s under what circumstances period of one year limitation could be considered and when period of five years has to be read instead of one year. Without referring to what exactly was the case of the appellant, so far as issue of limitation is concerned, the Tribunal proceeded to opine in one line that the demand is not time barred as contended by the appellant. As a matter of fact, the appellant als....