TMI Blog2018 (8) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation - there is no infirmity in the view taken by the Commissioner (Appeals) that the demand raised afresh for the same period in a different category of service is hit by time bar - appeal dismissed - decided against Revenue. - ST/699/2010 - FINAL ORDER No. 41693/2018 - Dated:- 31-5-2018 - Shri V. Padmanabhan, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri K.P. Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority, the same was set aside in the impugned order under the ground of time bar. Aggrieved by the decision, Revenue has filed the present appeal. 3. In this connection we heard the Ld. AR, Shri K.P.Muralidharan, AC for the Revenue and Ld. Advocate, Ms. S. Sridevi for the appellant. 4. It is the submission of the Ld. AR that the activities undertaken by the appellant does not amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.05.2007 and subsequently SCN dated 29.06.2007 was issued but was dropped by the Tribunal on the ground of limitation. In view of the above, we find no infirmity in the view taken by the Commissioner (Appeals) that the demand raised afresh for the same period in a different category of service is hit by time bar. In this connection, the Hon ble Supreme Court decision in the case of Nizam Sugar Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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