2017 (6) TMI 815

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....br>Shri P.K. Choudhary, Member(Judicial) Shri Thomas Vellapally, Advocate for the Assessee Shri A.Roy, Supdt.(AR) for the Revenue ORDER Per: Shri P. K. Choudhary By the impugned order the First Appellate Authority has partly allowed the assessee's appeals holding that longer period of limitation is not invocable and also set aside the penalties completely. Aggrieved by the above order, Re....

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....of Maruti Suzuki Ltd. Vs. Commissioner [2009 (240) ELT 641 (SC)] in so far as per Para 5 thereof, the period involved in the two Civil Appeals decided by the said judgment was January, 2003 to October, 2003 & November, 2003 to March, 2004. That is to say that even as the Commissioner(Appeals) has relied upon the aforesaid judgement to hold against the applicability of invocation of extended period....

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....r sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" 7. Fr....

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....C.Ex., Nagpur v. Ultratech Cement Ltd. [2010 (60) E.L.T. 369 (Bom.)] (d) CCE, Chennai-III v. Visteon Powertrain Control Systems (P) Ltd. [2016 (41) S.T.R. 168 (Mad.)] For better appreciation, Para 12 of case law of Stanzen Toyotetsu India (P) Ltd. (supra) is reproduced below :- "12. It is in this context that when the assessee provides outdoor canteen facilities because of a statutory obligat....