2013 (6) TMI 563

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..... law. - Demand set aside. - ST/103/05 - A/332/13/CSTB/C-I - Dated:- 20-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri R D Waglay, Adv. For the Respondent : Shri D D Joshi, Supdt. (AR) Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. BR/57/M-IV/2005 dated 21/04/2005 passed by Commissioner of Central Excise (Appeals), Mum .....

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..... le in law is only action taken, if any, during the relevant period can be validated by the retrospective amendment. He relied on the decision of the Tribunal in the case of BPL Ltd., Vs. Commissioner of Service Tax, Bangalore, reported in 2006 (2) STR 146 (Tri-Bang) wherein the Tribunal held that for the period involved during 16/07/1997 to 02/06/1998, the show-cause notice should have been issued .....

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