2018 (5) TMI 2042

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....hri Sachin Chitnis, Advocate for the appellant Shri Atul Sharma, Asstt Commissioner (AR) for the respondent ORDER This appeal arises from order-in-original no. PUN-EXCUS-001-COM-005-006-14-15 dated 26th May 2014 of Commissioner of Central Excise, Pune -I in which two show cause notices for the period from April 2008 to March 2012 and for the period from April 2012 to March 2013 are dispos....

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....counting practice had been misinterpreted for multiplicating the actual transaction, that the admitted liability had been discharged well before the issue of show cause notice, that some of the payments related to supplies on which further manufacture, with liability to duties of central excise, was evidenced, and that some of these services had been undertaken outside the country, the findings, a....