2019 (11) TMI 171

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....R. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Pawan Kumar Singh, Authorised Representative for the Appellant Shri Rajesh Chhibber, Advocate for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh learned A.R. appearing for the Revenue and Shri Rajesh Chhib....

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....minated into an order passed by the Original Adjudicating Authority confirming the demands and imposing penalties as also confiscating the seized goods with redemption fine. 4. On appeal Commissioner (Appeals) set aside the impugned order on merits as also on limitation. As regards limitation he observed as under:- "6.3. The appellant has also contended that since the process of machin....

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....on of treating process as manufacture and levying Central Excise duty - Not proper to levy service tax and Central Excise duty simultaneously - Section 2(f) & 3 of Central Excise Act, 1944. The said order of the Hon'ble CESTAT was affirmed by the Hon'ble Apex Court, as reported in 2012 (276) E.L.T. 162. There is no denial that the appellant was showing the service tax payment on ....

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....d that there is nothing in the SCN to substantiate the seizure of the goods found in the premises of the appellant. There is no allegation that the goods were un-accounted or brought without payment of duty. In case the goods seized were the ones which were received for job work on returnable basis, the seizure of the same is not sustainable as the demand of excise duty in respect of the same is l....