2017 (8) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal by order No. S-1020/A-617/Kol/2006 dated 12/07/2006 set aside the adjudication orders and remanded the matter to the original adjudicating authority for fresh decision in the light of the law declared in the case of L.H. Sugar Factories Ltd. Vs. CCE, Meerut [2004 (165) ELT 161 (Tri.-Del.)] The Hon'ble Supreme Court also rejected the appeal filed by the revenue as reported in 2005 (187) ELT 5 (SC) CCE, Meerut Vs. L.H. Sugar Factories Ltd., in de novo adjudication, the adjudicating authority dropped the proceedings. By the impugned order-in-revision, the Ld. Commissioner confirmed the demand of Service Tax alongwith interest and refrained from imposition of penalty. Hence the appellant filed this appeal. 2. Heard both sides and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has escaped assessment or has been under assessed, or any sum has erroneously been refunded, or (b) notwithstanding that there has been no omission or failure as mentioned in Clause [a] on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be Deputy Commissioner of Central Excise has, in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed, or any sum has erroneously been refunded, he may, in cases falling under Clause (a), at any time within five years, and in cases falling under Clause (b), at any time within six months from the date for filing the return, serve on ....