SRI RAJALAKSHMI FINANCE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE application for waiver of pre -deposit of service tax of Rs. 2,58,093/ - together with interest and penalty of equal amount under Section 76, Rs. 1,000/ - under Section 77 and penalty of equal amount under Section 78 of Chapter V of the Finance Act, 1994 is allowed and recovery stayed pending the appeal, as the issue in dispute namely, as to whether the show -cause notice issued after 6 months from the date of visit of the officer or from the date of completion of investigations, is barred by limitation or whether the department is entitled to invoke the extended period of limitation, stands referred to Larger Bench in the case of Union Quality Plastic Ltd. v. Commissioner of Central Excise, Vapi, 2009 (239) E.L.T. 341 (Tri. - Ahmd.) :, 2009 -TIOL -326