2018 (12) TMI 340

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....el appearing for the appellant and Mr.Magesh, the learned Standing Counsel, who accepts notice on behalf of the Respondent. 2.This appeal is directed against the final order passed by the Customs Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai, in Final Order No.42274/2018, dated 21.08.2018. 3.The appeal has been filed raising the following substantial Question of Law: ....

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....gredients of Section 11AC of the Central Excise Act cannot be foisted on the appellant. If that be the case, extended period of limitation under proviso to Sub-Section (1) of Section 11A of the Act cannot be invoked. Consequently, the entire demand needs to be set aside. 5.We wish to point out that the order impugned before us has to be tested as a whole and cannot be truncated, as requested by t....