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TMI Blog2022 (7) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice - HELD THAT:- The appellant has challenged Ext.P2 the original order imposing service tax on the appellant. Section 85 of the Finance Act deals with Appeals to the Commissioner of Central Excise (Appeals). Section gives the right to any person aggrieved by any decision or order passed by any adjudicating authority subordinate to the Principal Commission of Central Excise or Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.THASMI, M.J.ANOOPA AND SANU S MALAKEEL JUDGMENT Basant Balaji J., The appellant is the petitioner in W.P. No.18962 of 2022, filed by the petitioner with a prayer to allow the Writ Appeal by setting aside the judgment dated 27th June 2022 in WP No.18962 of 2022 and allow the Writ Petition. 2. The appellant is engaged in providing training and coaching in Information Tand i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondent and accepting the submission of the learned standing counsel that there is an effective and alternate remedy by way of an appeal before the Commissioner (Appeals) under Section 85 of the Finance Act and since there is no violation of principles of natural justice, Ext.P2 need not be interdicted. Therefore, the Writ Petition was disposed of leaving open the statutory remedy a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals). Section gives the right to any person aggrieved by any decision or order passed by any adjudicating authority subordinate to the Principal Commission of Central Excise or Commissioner of Central Excise to the Commissioner of Central Excise (Appeals). In view of the specific provision for appeal under the statute, this court is not justified in entertaining the Writ Appeal under Article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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