2018 (7) TMI 789

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....ent ORDER Being aggrieved by the Order-in- Appeal No. PK/200/APPEAL THANE/TH/2017-18/1612 dated 17.01.2018 passed by the Commissioner of GST & Central Excise, Mumbai confirming order of duty demand, interest and penalty passed by the adjudicating authority i.e. Additional Commissioner, Service tax Audit III, Mumbai, Appellant has approached this Tribunal for relief on the ground that Rule 6(....

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...., since adjudication order was passed on 15.09.2016 i.e. much after the applicability of sub-rule 3AA is analysed. 3. Before giving any finding on this, it is imperative to have a look at the bare taxes of the rule which reads as under:- "(3AA) Where a manufacturer or a provider of output service has failed to exercise the option under sub-rule (3) and follow the procedure provided under sub....