2019 (2) TMI 410

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..... spondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 32/2008 (H-III) ST, dt. 24.12.2008. 2. None appeared on behalf of the appellant despite notice. However, since the matter is of 2009 and on perusal of records, it is noticed that the issue lies in a narrow compass, accordingly we take up the appeal for disposal even in the absence of any represent .....

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..... ument has passed a detailed order which we concur and rely upon, which is reproduced- "I have carefully gone through the appeal memorandum and the submissions made during the personal hearing. As rightly held by the adjudicating authority, the activity of enlisting more customers amounts to promotion or marketing of the business activities of the firm, for whom the activity was undertaken by the .....

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..... ned to provide the knowledge required for operating a computer system. Thus, the appellant is only creating new clientele and promoting the business of the principal's but not rendering any service in relation to education. At the time of personal hearing, the advocate had stated that prior to 01.06.2006, the appellant cannot be fastened with duty demand as the Notification No. 14/2004 only covere .....

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..... gard are not acceptable. However, the contention, that invoking longer period is barred by limitation due to the reason that the Department has not shown any evidence of malafide intentions on the part of the appellant is tenable. In the case law Engineering & Commercial Agencies Ltd. Vs. Collector of Central Excise, Madras - 1996 (82) EKT 295 (Tri.), it was held that when any allegation is made o .....

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..... n record that the appellant had declared the income in the profit & Loss account for the relevant periods and therefore, in the light of the Hon'ble Tribunal decision in the case of Kirloskar Oil Engines Limited vs. Commissioner of Central Excise, Nasik - 2004 (178) ELT 998 (Tri.-Mumbai), the demand beyond the normal period does not sustain. For the same reason, order imposing penalties is also se .....

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