2017 (10) TMI 1124

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....r the respondent ORDER Per: Ashok K. Arya 1. RSWM Ltd. is in appeal against Order-in-Appeal No. 178/2013 dated 31/10/2013 whereunder inter alia the liability of Service Tax of Rs. 5,45,005/- along with equivalent penalty has been confirmed. 2. Brief facts are that:- (i) The appellants are engaged in the manufacture of man-made & cotton blended yarn and are registered as Service Tax ....

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....tention to evade payment of service tax. The Show cause notice was initially adjudicated by Joint Commissioner vide Order-in-Original No. 71/2011 inter alia confirming the demand of Service Tax on the penalties proposed in the SCN. (v) The Order-in-Original was appealed before Commissioner (Appeals), who confirmed the demand of Rs. 5,45,005/- along with equivalent penalty. 3. Both sides have....

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.... 1989 (40) ELT 276 (SC) e) CCE vs. Pragathi Concrete Products (P) Ltd. 2015 (322) ELT 819 (SC) f) CCE vs. Midco Ltd. 2011 (274) ELT 463 (Tri.Ahmd.) 5. The revenue reiterates the impugned order and mainly submits that: (i) The demand has been issued within five years of disclosure of information. (ii) The reliance is placed on following case laws: a) Padmini Prod....

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....t, 1994, which says that wherever short-levy or short- payment of service tax is because of willful miss-statement or suppression of facts etc, the show cause notice can be issued within five year period of the relevant date. The appellant‟s submission that the "show cause notice has been issued after period of two and half years later from the relevant date of 12/04/2007 and therefore, it i....