2018 (11) TMI 1450

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....nt Gobain for the manufacture of Toughened Safety Glass and thereafter, sold the same to customers after payment of appropriate Central Excise Duty. 2. The appellant had also undertaken job work for some of the customers who had supplied plain glass for converting the same into Toughened Safety Glass which after the process was returned wherein, the appellant had raised its invoice for labour charge alone without charging Central Excise Duty. On a purported intelligence report, the Officers of the Headquarters Preventive Unit (HPU) visited the appellant's premises on 17.11.2016 and on the same day they also recorded the statement of one Shri. B. Ganesh, Managing Partner of the appellant. It is the case of the appellant which is also undisp....

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....ularly on the above activities and is also filing its ST-3 returns regularly with the jurisdictional officers and hence, invocation of extended period alleging suppression is without any basis; (iv) That as of 2016-17, the appellant has paid a service tax to the tune of Rs. 13,76,580/-; and that all the removals of goods on job work were clearly reflected in their periodical ST-3 returns ; (v) That when the service tax was discharged, no Excise Duty could be demanded on the same goods after invoking the extended period of limitation; (vi) If there was any suppression of facts, intention to evade duty, etc., the appellant would not have accounted its above transactions in its Books of Account on which service tax was paid, etc. 4.2 He al....