2025 (6) TMI 2080

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..... Anpazhakan, Member (Technical) For the Appellant : Shri Nilotpal Chowdhury and Shri Prithwijit Sharma, both Advocates. For the Respondent : Shri S.K. Singh, Authorized Representative. ORDER: The present appeals have been filed by M/s. Kajaria Iron & Steel Co. Private Limited, 102, Angandpur, Raturia, Durgapur - 713 215 (hereinafter referred to as the "appellant") against the Order-in....

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....ands in respect of director's remuneration were dropped, while the remaining demands were confirmed. 3. Thereafter, the appellant challenged the said orders before the Ld. Commissioner (Appeals), who vide the impugned order dated 02.09.2019 has upheld the orders passed by the lower authorities. 3.1. Aggrieved by the said order, the appellant has filed the present appeals. 4. The Ld. Couns....

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....laim to have paid the Service Tax later. 4.2. The Ld. Counsel for the appellant has produced work-sheet showing break-up of the details of Service Tax payable by them for the extended period and normal period of limitation separately, although the correctness of the said data furnished by the appellant has not been verified. 5. In this regard, the Ld. Authorized Representative of the Revenue....

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.... the appellant as to demand pertaining to the extended period of limitation being unsustainable on the ground that they have not suppressed any information from the Department. I find that all the information pertaining to the demand in this case has been taken from the balance-sheet, Profit & Loss Account, etc., maintained by the appellant and thus, there appears to be merit in the argument advan....