2018 (12) TMI 1425

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....S.K. Mohanty This appeal is directed against the impugned order dated 15.03.2017 passed by the Commissioner (Appeals), Central Excise, Mumbai. 2. Brief facts of the case are that the appellant is engaged in the manufacture of bulk drugs, falling under Chapter 29 of the First Schedule to CETA 1985. Substantial quantity of such manufactured goods are exported by the appellant to its buyers locate....

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....ls) vide impugned order dated 15.03.2017 has upheld the adjudged demand confirmed on the appellant. 3. Learned Advocate appearing for the appellant submits that the service tax liability has been wrongly arrived at by the department inasmuch as the provisions made in the balance sheet were considered and not the amount of Commission, which was reversed in the subsequent year. Thus, he submits tha....