2018 (10) TMI 165

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....astava (C.A.) for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar, The present appeal is arising out of Order-in-Appeal No.198-199/ST/APPL/KNP/2011 dated 30/08/2011 passed by Commissioner (Appeals), Customs & Central Excise, Kanpur. 2. The brief facts of the case are that the appellants were registered under 'Commercial & Industria....

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....ther, Revenue also preferred appeal before Commissioner (Appeals). Both the appeals were decided through impugned Order-In-Appeal. The Learned Commissioner (Appeals) has confirmed demand of Rs. 11,33,519/- which also include amount of Rs. 5,93,910/-. Aggrieved by the said order appellant is before this Tribunal. 3. Heard Learned C.A. for the appellant. He has submitted that the demand was on ac....

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....ecipient on the basis of billed amount and not on the basis of amount received by appellant. 4. The Learned A.R. has supported the impugned order. 5. Having considered the contentions from both the sides and on perusal of record we find that the nature of the contract was such that there was transfer of title of the goods supplied and also there was element of service. We, therefore, are of ....