2017 (9) TMI 2037

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.... For the Respondent : Sh. Amresh Jain, DR. ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. 32/2012 dated 12.09.2012 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is October 2004 to March 2009. 2. The brief facts of the case are that, during the period under consideration, the asses....

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....he benefit of ratio laid down by the Hon'ble Supreme Court in the case of CCE, Kerala vs Larsen & Toubro Ltd., 2015 (39) STR 913 (SC), was not provided to the assessee. In other words, he submits that the valuation of the raw-material was not considered by the lower authorities. He also submits that the amount received by the assessee-Appellants is the subject matter of the Service Tax, but in the....