2019 (1) TMI 825

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.... Per: Dr. D.M. Misra None present for the appellant despite notice issued from time to time. Heard the Learned AR for the Revenue. 2. This is an appeal filed against order-in-original no. PUN-EXCUS-002-COM-003-15-16 passed by Commissioner of Central Excise Pune II. 3. Briefly stated the facts of the case that during the relevant period, that is, from October-2010 to March-2014, the appellant th....

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....rom the service receivers, but not deposited the amount with the exchequer. In support of the said fact he referred to the invoices indicating the Service Tax amount enclosed with the appeal memorandum. Therefore, the adjudicating authority has correctly confirmed the Service Tax liability invoking external period of limitation and imposed penalty on the appellant. 5. From the records, we find th....