2014 (9) TMI 387

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..... eking remedy cannot be sought before two forums simultaneously and the matter is still pending before the hon'ble High Court, we dismiss the appeals and stay petitions as not maintainable before us, at this point of time. If the appellant is able to get suitable direction in this regard for restoration of the appeals, they are liberty to move applications for restoration of the appeals. - decided .....

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..... also imposing penalties under sections 77 and 78 of the Finance Act, 1994. Aggrieved of the same, the appellant is before us. 3. When the levy was introduced, the appellant had challenged vires of the levy before the Hon'ble Bombay High Court in Writ Petition no. 1640 of 2010 and vide order dated 17/08/2010 the hon'ble High Court had passed interim directions stating that pending decisio .....

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..... gs seeking remedy cannot be sought before two forums simultaneously and the matter is still pending before the hon'ble High Court, we dismiss the appeals and stay petitions as not maintainable before us, at this point of time. If the appellant is able to get suitable direction in this regard for restoration of the appeals, they are liberty to move applications for restoration of the appeals. .....

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