2014 (11) TMI 252

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..... was before this Court. In that writ petition, a specific contention was taken up by the Department, that no appeal would be maintainable under Section 85. Evidently, there is a further appeal to the Central Excise and Service Tax Appellate Tribunal as provided under the Finance Act, 1994. The petitioner cannot be permitted to bye- pass such remedy and approach this Court, especially since on a rea .....

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..... -09 would not be an interdiction, as per the 2nd proviso to Section 106, since the petitioner had not challenged the show cause notice and had paid tax in accordance with the notice issued. In the year 2011-12, the petitioner having not filed return was entitled to make a declaration under Section 106, is the essential contention raised. 2. The petitioner however, in the writ petition bye-passe .....

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..... maintainability in favour of the petitioner but has rejected the appeal on merits by Ext.P4 order. 4. Evidently, there is a further appeal to the Central Excise and Service Tax Appellate Tribunal as provided under the Finance Act, 1994. The petitioner cannot be permitted to bye- pass such remedy and approach this Court, especially since on a reading of the judgment of this Court, rendered in t .....

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