TMI Blog2017 (10) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice has rightly been issued on time the time, limit being five years from the relevant date; and the demand has rightly been confirmed by the impugned order. Appeal dismissed - decided against appellant. - ST/51110/2014 (DB) - FINAL ORDER No. 56577/2017 - Dated:- 18-9-2017 - S.K. Mohanty, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) Present Shri Kumar Vikram, Ad for the appellant Present Shri Amrish Jain, DR for the respondent ORDER Per: Ashok K. Arya 1. RSWM Ltd. is in appeal against Order-in-Appeal No. 178/2013 dated 31/10/2013 whereunder inter alia the liability of Service Tax of ₹ 5,45,005/- along with equivalent penalty has been confirmed. 2. Brief facts are that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be invoked. (ii) There is no suppression of facts, when the appellant on 12. 04.2007 gave all information to the department. But, the show cause notice has been issued on 04/01/2010 only, i.e. after two and a half years later from 12/04/2007. Therefore, the demand is time barred after 12/04/2008. (iii) The appellant relies on the following case laws: a) CCE vs Royal Enterprises 2016 (337) ELT 482 (SC) b) Kushal Fertilizers (P) Ltd. vs. CC 2009 (238) ELT 21 (SC) c) Continental Foundation Jt. Venture vs. CCE 2007 (216) ELT 177 (SC) d) Collector of CE vs. Chemphar Drugs Litinents 1989 (40) ELT 276 (SC) e) CCE vs. Pragathi Concrete Products (P) Ltd. 2015 (322) ELT 819 (SC) f) CCE vs. Midco Ltd. 2011 (274) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there was suppression of information from the Department of the taxable value of outward freight paid by the Appellant. The case laws cited by the appellant do not support the defense of the appellant in the face of the fact of suppression of payment of outward freight from the department.‟ 6.1. When the facts on record clearly indicate that there was suppression of fact of payment of outward freight by the Appellant from the Department, the show cause notice has rightly been issued on time the time, limit being five years from the relevant date; and the demand has rightly been confirmed by the impugned order. 7. In the result, the impugned order is sustained and the appeal is dismissed as without merits. [Order Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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