2017 (10) TMI 1126

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....cate), for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR, for Respondent ORDER Per: Anil Choudhary The present appeal is directed against Order-in-Appeal No.72/ST/ALLD/2011 dated 14/06/2011 passed by Commissioner of Central Excise (Appeals), Allahabad. 2. Brief facts of the case are that the appellant was engaged in providing Business Auxiliary Service to M/s Fashion Suitings (....

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....yond the period of One Year from the relevant date. This can be demonstrated as under:- 1. Period in Dispute May, 2004 to March, 2007 2. Due date of filing ST-3 return for the period October, 2006 to March, 2007 25/04/2007 (relevant date) 3. Due date of issuing SCN (One year from the relevant date). 25/04/2008 4. SCN was issued on 14/05/2008 He also submits t....

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....t the demand for extended period of limitation cannot be sustained. Admittedly, there is no sustainable ground in this case like fraud, misstatement etc., on the part of the appellant for defrauding the Government Revenue. Since the period of dispute is from May, 2004 to March, 2007 and the SCN was issued on 14/05/2008, the same is clearly barred by limitation of time, having being issued beyond t....