2025 (2) TMI 265

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..... is certainly entitled to the benefit under Section 14 of the Limitation Act. Further, he fairly submits that if any such appeal is filed within four weeks from today, the same shall be entertained - HELD THAT:- In the wake of the position sketched, as also the statements made by learned counsel for the parties, the petition stands disposed of.
HON'BLE MR. JUSTICE ARUN PALLI AND HON'BLE MRS. JUS .....

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..... . 2. At the outset, learned Senior Standing Counsel appearing for the respondents submits that the impugned order dated August 26, 2022, is appealable under Section 85 of Chapter V of the Finance Act, 1994 (1994 Act), which is a complete code in itself. Therefore, he submits that the petitioner, if aggrieved, could seek redressal of its grievances by filing an appeal, particularly when the claim .....

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..... he benefit under Section 14 of the Limitation Act. Further, he fairly submits that if any such appeal is filed within four weeks from today, the same shall be entertained. And, the competent authority would deal therewith and pass necessary orders in accordance with law. 5. In the wake of the position sketched out above, as also the statements made by learned counsel for the parties, the petition .....

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