2018 (3) TMI 1628

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....GH, MEMBER (TECHNICAL) For the Respondent : Sh. H. Singh, DR JUDGEMENT PER JUSTICE (Dr.) SATISH CHANDRA : Both the appeals - (i) A.No. ST/640/2009 by the assessee-Appellant; and (ii) A.No. ST/735/2009 by the Department, are filed against the common Order-in-Appeal No. 14/ST/APPL/CHD-II/2009 dated 19.05.2009 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The b....

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....the learned DR and on perusal of the material available on record, it appears that the assessee-Appellant/Respondent himself has deposited the major part of the demand pertaining to the Service Tax. It shows that the assessee-Appellant/Respondent has accepted that he was liable to pay the Service Tax which was not paid during the period under consideration. Hence, we uphold the impugned order pert....