TMI Blog2009 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... essee - There is no denial of the assessee that they have not provided the services or storage and warehousing charges – Held that: - we direct the appellant to pre-deposit. - ST/214 AND 384 OF 2009 - 1675 AND 1676 OF 2009 - Dated:- 16-11-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindran, Judicial Member - The stay petition No. 225 of 2009 is file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred. The second point is that the show-cause notice was issued by the Additional Commissioner, but during the period, the Assistant Commissioner of Central Excise or as the case may be, the Deputy Commissioner of Central Excise are eligible to issue the show-cause notice and adjudicate the matter. It is the submission that the amount has been confirmed on the advance received for which there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be gone into details. There is no denial of the assessee that they have not provided the services or storage and warehousing charges. The interpretation of the gross amount charged by both the lower authorities seems to be in accordance with law. With regard to the question of time bar, we find that both the lower authorities relied on the decision of the Larger Bench of the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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