2014 (12) TMI 1040

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..... ndent. ORDER This appeal is filed by Revenue against the Order-in-Appeal No. 05-ST/RPR-II/2008, dated 26-2-2008 passed by the Commissioner (Appeals), Central Excise, Raipur-II. 2. M/s. IIAS Educational Society (hereinafter referred to as Respondents) were permitted to function as university by Chhattisgarh Government under Section 5 of Chhattisgarh Nizi Kshetra Vishwavidyalya (Sthapana aur .....

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..... ir appeal holding demand as time-barred. Revenue has challenged this order in the present appeal. 3. Heard ld. DR Shri M.S. Negi as none appeared for Respondents. 4. We find that demand pertains to the period September, 2003 to January, 2005. During this disputed period, Respondents were having valid permission from Chhattisgarh Government for functioning as University. When State Gove .....

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