2018 (9) TMI 1215

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..... C
Dated:- 5-3-2018
W.P. (C) No.4605 of 2018 - -
Service Tax
MR P. B. SURESH KUMAR, J. For The Petitioner : ADVS.SRI.C.A.JOJO SRI.JACOB CHACKO AND SRI.MATHEWS JOSEPH For The Respondent : SRI.M.SASINDRAN, SC, PALAKKAD DIST.CO.OP.BANK AND SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS JUDGMENT Petitioner suffered Ext.P1 order under the Finance Act, 1994 ('the Act&# .....

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..... hority and not the first respondent. 4. The learned Standing Counsel for the respondents submits, on instructions, that Ext.P5 order has been passed by the first respondent since Ext.P1 order has been merged with Ext.P3 order passed by the appellate authority. 5. In so far as the appeal preferred by the petitioner is dismissed for non payment of pre-deposit, there is no merger as pointed out by .....

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