2015 (11) TMI 783

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.... AC (AR) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.200/BOL/2012 dated 8.10.2012 passed by the Commissioner(Appeals) of Central Excise, Kolkata-III as first appellate authority under this Order-in-Appeal dated 8.10.2012. First appellate authority has upheld the Order-in-Original No.135/AC/BDN/ST/NPI/2007-08 dated 28.3.2008 passed by Adjudi....

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....06 (1) STR 22 (Tri.Del.]. 3. Shri S.K.Naskar, AC(AR) on the other hand argued that appellant did not get service tax registration and also did not file return within six months after the retrospective amendment for the assent of President to the Finance Bill 2003. That in the circumstances extended period will be applicable and demand of interest will not be time barred. 4. Heard both sides and ....

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....003 received assent from the President of India i.e. 13.5.2003. This fact was known to the department only when audit was done by the officer of the department after appellant obtained registration. In view of the factual matrix extended period has been correctly invoked and demand  is not time barred. Interest demanded from the appellant is payable as a demand issued within a reasonable peri....