2017 (4) TMI 335

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.... D.K. Deb, Assistant Commissioner (AR), for Respondent ORDER Per Anil Choudhary The present appeal is filed against Order-in-Appeal No. 199-CE/MRT-I/2010-11 dated 30/08/2010 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-I. 2. The issue in this appeal by the appellant is whether under the facts and circumstances, the show cause for extended period of limitation is....

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.... 04,99,593/- was made along with interest and penalty. The said demand was adjudicated on contest and confirmed by the Assistant Commissioner along with penalty of equal amount under Section 76 and 78 of the Act. Being aggrieved, the appellant had preferred appeal before learned Commissioner (Appeals) who was pleased to uphold the demand but was pleased to set aside the penalty under Section 78 of....

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....ter training Institute. The said Notification No.24/2004 was amended by subsequent Notification No.19/2005 ST dated 07th June 2005, with effect from 16th June 2005, clarifying that a computer training Institute is no longer entitled to exemption under the Notification No.24/2004 ST. The learned Counsel has further pointed out that the said circular/notifications were interpreted by this Tribunal i....

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....t there is no case of suppression or contumacious conduct, and the issue is wholly interpretational and accordingly, he states that the extended period of limitation is not attracted and he prays for setting aside the demand and the penalties confirmed. 4. The learned A.R. for revenue relies on the impugned order and the allegations in the show cause notice. 5. Having considered the rival co....