2018 (6) TMI 1148

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....Sameer Chitkara (A.R.) ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 01/ST/2009 passed by the Commissioner (Appeals) Central Excise and Customs - Surat-II. 2. Briefly stated the facts of the case are that the appellants was issued with the SCN on 5th May 2004 for recovery of Service Tax amounting to Rs. 89,05,450/-. Since the appellant had received the....

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....y Service Tax was paid. It is also his contention that other expenses included in their balance sheet figure, namely, Export Sea freight, Air freight etc. had been including in the liability for Panoli Unit. The Ld. Advocate has also submitted that the entire demand is barred by limitation. Further, he submits that to re-consider the evidence relating to demand of Service Tax by other Unit and lia....