2017 (11) TMI 348

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..... r and the same is sustained. The observations of adjudicating authority on Section 11D is not correct as Section 11D does not provide any rigid time limit. However, show cause notice under Section 11D has to be issued within reasonable period - appeal dismissed - decided against Revenue. - ST/337 & 260/2011-DB and Cross Objection No. ST/Cross/120/2011 - Final Order Nos. A/75495-75496/KOL/2017 - D .....

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..... 20-5-2003, they are not required to pay the service tax on Leased Circuit service again. The matter should be sorted with the P.A.O. I also find that Section 11D of the Central Excise Act, 1944 is not applicable beyond one year. 5. Being aggrieved the department has filed the present appeals. 6. After hearing the Ld. Counsel for the appellant, it appears that in the instant case, the show c .....

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