GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY Vs. CCE

JUDGEMENT

(1.) THE facts leading to filing of these two appeals are, in brief, as under: -

(2.) THE misc. application for early hearing was heard on 22.04.2014 and the Tribunal vide misc. order No. 51470/2014 dated 22.04.2014 allowing the misc. application ordered for hearing of the appeal No.ST/59067/2013 along with appeal No.ST/3256/2012 on 20.05.2014, as one of the contentions of the appellant is that the show cause notice dated 17.10.2012 which was adjudicated by the Commissioner vide order -in -original dated 30.04.2013 confirming service tax demand of Rs.140,74,64,342/ - also includes the service tax demand of Rs.4,13,45,830/ - raised vide the DGCEI, show cause notice dated 19.03.2012, which was adjudicated by the Commissioner vide order -in -original dated 16.07.2012.

(3.) SHRI J.K. Mittal, Chartered Accountant, ld. Counsel for the appellant, appearing for the appellant made the following submissions: -