2017 (9) TMI 1557

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....Advocate for the Respondent ORDER Per: Shri P. K. Choudhary Briefly stated, the facts of the case are that the respondents are engaged in the manufacture of Vegetable Oil and registered with the Central Excise authorities. A Show Cause Notice dated 07.01.2003 was issued alleging that the respondent had failed to collect and deposit the Service Tax (to be quantified) for the period 16.11.1....

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.... "I have carefully gone through records of the case, Show Cause Notice and order passed by the authority below in the light of submissions offered by the appellant. The appellant has raised two significant questions. Firstly, the show cause notice issued in the year 2003 is time barred as the material period was 16.11.1997 to 01.06.1998 and secondly, duty confirmed was not quantified. It is exp....