TMI Blog2018 (5) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the activity undertaken by the appellant was known to the department from the date of issue of said registration under Service Tax and that the show cause notice dated 02.04.2012 was issued for the period from 2007-08 - SCN is clearly hit by limitation - appeal allowed - decided in favor of appellant. - Appeal Nos. E/55370/2014, E/55344/2014, E/70327/2016, E/70328/2016, E/55066/2014, E/55343/2014 - A/70846-70851/2018-EX[DB] - Dated:- 4-4-2018 - SHRI ANIL CHOUDHARY, (JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Anurag Mishra (Advocate), Shri Prateek Dawar (Advocate) for the Appellant (s) Shri Rajeev Ranjan, (Joint Commr.) (A.R.) for the Revenue Per ANIL G. SHAKKARWAR : Above stated Miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants were required to pay Central Excise duty on the process of galvanization in place of payment of Service Tax. It further appeared to Revenue that the appellants were not eligible for exemption under Notification No.214/86-CE dated 25.03.1986 since M/s.Advance Steel Tubes, Hardwar were availing Area Based Exemption and M/s.Advance Steel Tubes Ltd. were not paying Central Excise duty on the goods manufactured by them at Hardwar. It therefore appeared to Revenue that appellants were required to pay Central Excise duty on behalf of M/s.Advance Steel Tubes Ltd., Hardwar. Therefore, a show cause notice dated 02.04.2012 was issued to the appellant covering a period from 2007-08 to 2010-11 under extended period of limitation. The documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as imposed with personal penalty of ₹ 10.00 Lakhs. Aggrieved by the same both the appellants have preferred present appeals before this Tribunal. For the subsequent period covering January, 2013 to December, 2013 another show cause notice dated 24.01.2014 was issued invoking subsection (4) of section 11A of Central Excise Act, 1944 and the appellants were called upon to show cause as to why Central Excise duty amounting to ₹ 2,61,28,134/- should not be demanded from them. The said show cause notice also contended that the appellants were required to pay Central Excise duty on galvanization on behalf of M/s.Advance Steel Tubes Ltd., Hardwar. The said show cause notice was adjudicated through impugned Order-inOriginal dated 30.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to manufacture and therefore they had taken registration of Service Tax for the said activity under the Business Auxiliary Service and whole issue was within the knowledge of the department. He has further submitted that the show cause notice has mentioned that the appellants were operating under Notification No.214/86CE dated 25.03.1986 and the whole issue was within the knowledge of the department and therefore the show cause notice dated 02.04.2012 is hit by limitation because the same is issued on 02.04.2012 for the period from 2007-08 to 2010-11. He has further submitted that the next show cause notice for the period from 2011-12 to 20112-13 was issued on 28.03.2013 by invoking extended period. He has pointed out that in para 17 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance Steel Tubes Ltd. was availing Area Based Exemption under Notification No.50/2003-CE dated 10.06.2003. 6. Having considered rival contentions and on perusal of record we find that the issue of job-work being undertaken by the appellant was within the knowledge of the department as can be seen from the relied upon documents for issue of show cause notice dated 02.04.2012. The document relied upon for issue of show cause notice dated 02.04.2012 is 92 (ninety two) books of job-work challans issued by the appellant for the period from April, 2007 to March, 2011. Further Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity undertaken by the appellant was known to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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