2018 (3) TMI 1126

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....er (AR), for respondent Per: Ramesh Nair The appeal is directed against order-in-appeal No. PUN-EXCUS-002-APP-139-13-14 dated 16.12.2013 passed by the Commissioner (Appeals) whereby the demand confirmed under the head 'supply of tangible goods service for use' was reduced from Rs. 3,25,626/- to Rs. 2,04,365/- and equal amount of penalty was imposed under Section 78 of the Finance Act. Being ....

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....Rs. 10 lakhs during the year 2008-09, 2009-10, 2010-11 and 2011-12. Therefore, the appellant was entitled for SSI exemption Notification No.6/2005-ST dated 1.3.2005. They also raised the issue of limitation and submitted that there is no suppression of fact on record. Therefore, the demand is time barred. 3. Shri V.R. Reddy, learned Assistant Commissioner (AR) appearing on Revenue, reiterates t....