2016 (1) TMI 769

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....n Kumar, Adv JUDGMENT Per : N K Patil : This appeal is filed questioning the correctness of the order dated 19.11.2014 passed in Final Order No.22054/2014 on the file of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru and to uphold the Order passed in Appeal No.351/2012 dated 27.12.2012, raising the following substantial questions of law. "i) Un....

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....nly during the conduct of audit." 2. Heard the learned counsel for the appellant and learned counsel for the respondent. 3. At the outset, learned counsel for the respondent submitted that the instant appeal is liable to be dismissed as not maintainable. To substantiate the said submission, he placed reliance on the Judgment of the division Bench of this court in the case of COMMISSIONER v. ....