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TMI Blog2018 (11) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is accordingly disposed of by relegating the petitioner to avail the alternative remedy of appeal under Section 85 of the Finance Act, 1994. Condonation of delay in filing appeal - Held that:- Since during the pendency of this writ petition, the time limit to file the appeal has expired, it appears that the prayer of the petitioner for condonation of delay in filing the appeal deserves acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice Surya Kant, Chief Justice And Mr. Justice Ajay Mohan Goel, Judge For the Petitioner : Mr. Amit Jamwal, proxy counsel. For the Respondents : Mr. Rajesh Sharma, Assistant Solicitor General of India ORDER SURYA KANT, CHIEF JUSTICE (ORAL). The petitioner-Company is aggrieved by the order dated 31st July, 2018 (Annexure P-9) passed by Joint Commissioner, Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where duty or duty and penalty are in dispute or penalty, where penalty alone is in dispute. 3. In our considered view, once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. 4. The writ petition is accordingly disposed of by relegating the petitioner to avail the alterna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is asked to make such pre-deposit in respect of the liabilities other than the penalty equivalent to the amount of services tax. Consequently, the Appellate Authority shall, on making pre-deposit by the petitioner at the prescribed rate qua the services tax, interest i.e., other than the penalty equivalent to the services tax, decide the appeal on merits. The petition stands disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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