2026 (4) TMI 996

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate Present for the Respondent: Shri P Ganesan, Superintendent (AR) ORDER The learned Counsel for the appellant Shri Mrugesh Pandya is present. Learned AR for the department is also present. I have heard the arguments from both the sides. 2. The learned Counsel for the appellant submitted that in this case CERA Audit was conducted in which it was observed that the appellant was enga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Show Cause Notice was issued to them. The demand was confirmed by the Adjudicating Authority and when the appellant filed appeal against the said Order-in-Original, it was rejected. Feeling aggrieved from the Order-in-Appeal passed by the learned Commissioner, the present appeal has been filed before this Tribunal. 3. The main contention of the learned Counsel for the appellant is that as far a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner reported at 2019 (2) TMI 7 CESTAT-Chennai, M/s. R Sthl Pvt Ltd vs. Commissioner of GST reported at 2019 (3) TMI 609 CESTAT-Chennai and Tiara Advertising vs. Union of India reported at 2009 (30) GSTL 474 Telangana, Hon'ble High Court of Telangana. 3.1 Learned Authorised Representative for the department attracted my attention towards paragraphs no. 5.2, 5.3, 5.4, 5.5 of the Order-in....