TMI Blog2019 (11) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... er is that coercive recovery has been initiated even though he had not received the appellate order passed by the Commissioner of Customs and Central Excise (Appeals) - HELD THAT:- Admittedly, been no service of the original order of the Commissioner (Appeals) upon the petitioner - thus, no recovery action may be initiated, in the aforesaid circumstances and the respondents are directed to keep in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken for recovery of service tax and penalty, that he approached the Assessing Authority and was informed that his appeal had been disposed as early as on 28.04.2009. It was at that juncture, that he was given a xerox copy of the order passed by the Commissioner (Appeals) dated 28.04.2009 dismissing his appeal. 3.A counter has been filed by the respondents, wherein at paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a Writ of Certiorarified Mandamus, quashing order of the Commissioner (Appeals), dated 28.04.2009 as well as order of assessment passed by the Assessing Authority, dated 07.07.2015. These prayers cannot be granted insofar as the petitioner has rightly taken resort to the appellate hierarchy provided under statute. Instead, I mould the relief to be granted and permit the petitioner to file an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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