2018 (9) TMI 1141

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....one for the Respondent ORDER Per Shri. Madhu Mohan Damodhar, The Department is aggrieved by the portion of the order of Commissioner (Appeals) dt. 25.10.2011 setting aside the demand of Rs. 1,07,206/- under Section 11D of the Central Excise Act and also ordered for adjustment of an amount of Rs. 2,73,952/- paid by the respondent during the period August 2003 to May 2005 against demand for sub....

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....asoning for both his decisions. With regard to dropping of amount of Rs. 1,06,578/- he has found that the assessee was not liable to pay service tax prior to 16.05.2005 and that Section 11D of the Act would not be applicable in the impugned case. The lower adjudicating authority has brought out the fact that Sub-section (1) of 11D will apply only to the person who is "liable to pay duty" and where....