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2018 (1) TMI 556
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.... for Revenue Absent on call - for Assessee ORDER Per: Archana Wadhwa On matter being called, neither anybody appeared on behalf of the appellant nor is there any adjournment request in spite of the notice having been sent to them well in advance. Accordingly, I have heard the learned A.R. appearing for the Revenue and have gone through the impugned orders. 2. It is seen that the app....
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.... 4. It was found, on scrutiny of their records, that the salaries of the security guards is also to be a part of the value of the service, for which proceedings were initiated against them by way of issuance of a show cause notice, invoking the extended period of limitation. It is also seen that the appellant before issuance of show cause notice, deposited duty alongwith interest and only challeng....
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....ire consideration as cum duty. 7. Hence present two appeals, one by the appellant and other by the Revenue. 8. It is seen that the issue of cum duty price stands settled by Catena of judgments of the Higher Courts and is no longer res-integra. No infirmity can be found in the order of Commissioner (Appeals), in this regard. Accordingly, Revenue's appeal is rejected. 9. As regards the asse....