2017 (3) TMI 1605

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....f an order passed by the Customs, Excise & Service Tax Appellate Tribunal (for short "the CESTAT') on 16-7-2015. The said appeal was directed against an order passed by Commissioner of Central Excise (Appeals), Bhopal on 5-3-2009, in an appeal filed by the Revenue as well as the assessee. The Revenue's appeal was that the extended period of limitation should have been invoked by the Commissioner s....

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....ended period when information was not supplied wilfully." The question whether the extended period of limitation should be available was answered against the Revenue by the Commissioner and affirmed in appeal by CESTAT. Though a finding was given that cargo handling activity amounts to transport activity, but it was found to be a question of interpretation and, therefore, the extended period of....

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....nded period of 'five years' is required to be invoked and the amount of service tax recovered from the assessee. On the other hand, learned counsel for the assessee refers to a Supreme Court judgment reported in the case of Kushal Fertilizers Private Limited v. Commissioner of Customs and Central Excise, Meerut, (2009) 13 SCC 515, wherein it has been held that non-furnishing of information or s....