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2015 (1) TMI 951 - KERALA HIGH COURTBenefit of VCES - Held that:- Matter could be caused to be considered by the second respondent, who is the appellate authority before whom Ext. P4 appeal preferred under Section 85 of the Finance Act, 1994 is pending. If no appeal is maintainable and if an arbitrary and illegal order is passed by an authority, even exceeding the power and jurisdiction, the only remedy is to approach this Court invoking the power and procedure available under Article 226 of the Constitution of India. Insofar as Section 85 of the Finance Act, 1994 is there, and since no other provision is referred to with reference to Finance Act, 2013, which however makes a reference to Chapter V of the Finance Act, 1994 under Section 105 (1), it is for the second respondent to consider whether Ext. P4 appeal preferred by the petitioner is maintainable and also as to the merits of the case involved. - second respondent is directed to consider and pass appropriate orders on Ext. P4, after giving an opportunity of hearing to the petitioner, which shall be done at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts. P3 and P3(a) shall be kept in abeyance till such time - Petition disposed of.
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