ORDER

Akil Kureshi, J. - This appeal under Section 83 of the Finance Act, 1994 r/w Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 28th February, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

2. The appellant has urged the following two questions of law for our consideration :

(i) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in confirming the demand of service tax from the appellants on freight charges in terms of Rule 2(1)(d)(v) of Service Tax Rules, 1994?

(ii) Whether in the facts and circumstances of the case and in law, the Tribunal is correct in invoking extended period of limitation and upholding the imposition of equivalent penalty under Section 78 of the Finance Act, 1994 along with interest?

3. The appellant is engaged in production of seeds and fertilisers ("said goods" for short). The appellant supplies its said goods to its dealers, who in turn sell it to the ultimate consumers. At the time of entering into sale, the price of the goods includes freight charges to be paid by the appellant. The appellant has no separate written contract / agreement between