2019 (2) TMI 386

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....cal) Shri Sachin Chitnis, Advocate, for appellant-assessee Shri M.K. Sarangi, Joint Commissioner (AR), for Revenue ORDER Per: Dr. D.M. Misra These two appeals filed against order-in-original No. PUN-SVTAX-000-COM-013-14-15 dated 31.3.2015 passed by Commissioner of Central Excise, Pune-III, one by the Revenue and the other by the assessee, since involve common issues, are taken up together....

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.... major portion of the demand against the appellant-assessee relates to rendering of services for transmission of electricity during the period 2005-06 to 2009-10 to MSEDCL. It is his contention that a miniscule amount of demand relates to rendering services to private parties. It is his contention that even though various issues were raised before the learned adjudicating authority disputing the d....

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....ating authority to examine the aforesaid claim of the appellant. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). He submits that since the appellant has not raised the issue of eligibility of Notification Nos.45/2010-ST dated 20.7.2010 and 11/2010-ST dated 27.2.2010, hence, it could not be considered. 5. We find the appellant-assessee now claims befor....