2024 (4) TMI 684

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..... oner under Section 85 of the Finance Act, 1994 - marginal delay in filing the present Writ Petition - HELD THAT:- Since the petitioner has an alternate remedy before the appellate Commissioner under Section 85 of the Finance Act, 1994, I am inclined to dispose of this Writ Petition by giving liberty to the petitioner to file statutory appeal before the appellate Commissioner within a period of 30 .....

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..... Writ Petition. Petition disposed off. - Hon'ble Mr.Justice C. Saravanan For the Petitioner : Ms.M.Rajeswari For the Respondents : Mr.R.Nandakumar Standing Counsel ORDER The petitioner has challenged the impugned order bearing reference Order-in-Original No.39/2022-ST, dated 18.03.2022, issued by the first respondent, confirming the demand on the petitioner in the proposals contained in the s .....

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..... ect to the petitioner depositing 20% of the disputed tax considering the delay involved. If such an appeal is filed by the petitioner within 30 days from the date of receipt of a copy of this order together with pre-deposit of 20% i.e., 10% over and above what is contemplated under Section 35-F of the Central Excise Act, 1944, the appeal shall be entertained and disposed by the Commissioner on mer .....

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