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2016 (7) TMI 131

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..... in the contention, the resultant situation would be that the power under Section 87 of the Finance Act would be without an adjudication mechanism under Section 73 of the Finance Act which is neither conceived by the legislature nor can be the accepted position. In view of the above, read with the reasons recorded by the learned Single Judge, we do not find any case made out for interference. - Decided against the Revenue. - Writ Appeal nos. 2449 and 4805-4807 of 2015 (T-TAR) - - - Dated:- 20-4-2016 - JAYANT PATEL AND MRS. B.V. NAGARATHNA, JJ. APPELLANTS (BY SRI.N.R.BHASKAR, ADVOCATE) RESPONDENTS (BY SRI.R DAKSHINA MURTHY SRI.K.S.NAVEEN KUMAR, ADVOCATES FOR R1; SERVICE OF NOTICE IS HELD SUFFICIENT V/O DT:01/03/2016 IN R/O R .....

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..... der passed by the learned Single Judge contending inter alia, that the demand mentioned in the notice under Section 87 of the Finance Act, is in respect of another span of period, but for which also, the proceedings under Section 73 of the Finance Act, are initiated and the matter is pending before the authority at the appellate level and therefore, until the question is finalized, Section 87 of the Finance Act, cannot be invoked and has been rightly so observed by the learned Single Judge and this Court may dismiss the appeals. 6. We may record that as in the order of the learned Single Judge Sections 73 and 87 of the Finance Act are already reproduced, we need not repeat the same so as not to burden the present order. However, the pert .....

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..... ure under Section 73 nor can we accept the contention that when the power under Section 87 of the Finance Act is to be invoked, no procedure under Section 73 is to be undertaken. If we entertain the contention, the resultant situation would be that the power under Section 87 of the Finance Act would be without an adjudication mechanism under Section 73 of the Finance Act which is neither conceived by the legislature nor can be the accepted position. 8. In view of the above, read with the reasons recorded by the learned Single Judge, we do not find any case made out for interference. Hence, the appeals are meritless and therefore dismissed. 9. In view of the final disposal of the writ appeal, I.A. No. 2/2015 would not survive and stand .....

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