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2014 (11) TMI 252 - KERALA HIGH COURTRejection of the declaration made under Section 106 - Voluntary Compliance Encouragement Scheme - Held that:- It is to be noticed that at an earlier point of time when recovery proceedings were initiated during the pendency of the 1st appeal filed under Section 85, petitioner was before this Court. In that writ petition, a specific contention was taken up by the Department, that no appeal would be maintainable under Section 85. Evidently, there is a further appeal to the Central Excise and Service Tax Appellate Tribunal as provided under the Finance Act, 1994. The petitioner cannot be permitted to bye- pass such remedy and approach this Court, especially since on a reading of the judgment of this Court, rendered in the earlier round, it is evident that there is a dispute with respect to the satisfaction of the 50% amounts as directed in Section 107 also.
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