2016 (11) TMI 784

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.... M.V. Ravindran: This appeal is directed against the Order-in-Appeal No. SR/258/NGP/2010 dated 16.08.2010 passed by the Commissioner of Central Excise (Appeals), Nagpur. 2. None appears on behalf of the appellant despite notice. Since the matter is of 2010, we take up the appeal for disposal in the absence of any representation from the assessee/appellant. 3. Heard the learned Departmenta....

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....rectly held that the show-cause notice is issued within the limitation of five years. The findings are as under:- "The appellant's contention that the show-cause notice for recovery of Service Tax for the period from 01.10.2003 to 09.09.2004 was time barred, is not tenable. The appellant did not get itself registered under Section 69 of the Act till 24.05.2006 show-cause notice for the purpose ....

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....itted, as required by Rule 7 ibid. The contention of the appellant that quarterly returns are to be filed is erroneous since the quarterly returns were replaced by Half-yearly returns with effect from 16.10.1998, vide notification 57/1998 S.T. dated 07.10.1998. Accordingly, there was time to issue the instant show-cause notice upto 25.04.2009; whereas the instant show-cause notice was issued on 20....