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TMI Blog2020 (11) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ow sought to file the said Appeal before the Commissioner within 4 weeks from now - HELD THAT:- The time limit given by the learned Single Judge does not deserve to be extended except subject to the condition of deposit of 50% of the demand under the impugned order dated 27.9.2010. It is directed that subject to deposit of ₹ 1,50,000/- by the Petitioner/Assessee within 4 weeks from tod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner/Assessee, only on the ground of alternative remedy available to the Petitioner before the learned Commissioner of Service Tax (Appeals) against the Assessment order dated 27.9.2010 whereby the demand of ₹ 3,06,606/- towards Service Tax including the Education Cess thereon was imposed by the Assistant Commissioner concerned. 3. The only point raised before us in the intra-court Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 27.9.2010. 6. We accordingly direct that subject to deposit of ₹ 1,50,000/- by the Petitioner/Assessee within 4 weeks from today and filing of the Appeal within 4 weeks from today, the Appeal may be heard and decided on merits in accordance with law by the Commissioner of Service Tax (Appeals). With this observation, the Writ Appeal is disposed of. No costs. Consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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