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2013 (4) TMI 273 - MADRAS HIGH COURTRenting of immovable property service - Writ petition - Extended period of limitation - Wrong Interpretation of Section 11(A)(1) of the Central Excise Act and Section 73(1) of the Finance Act, invoking the extended period for demanding tax and also wrongly concluded that the petitioner has an intention to evade the payment of tax, - Held that:- There is an appeal remedy available to the petitioner - Learned counsel also pleaded that subsequent to the filing of the writ petition, the petitioner preferred an appeal on 28.12.2012 with a delay of 34 days before the appellate authority and the same is pending consideration - If the appeal is disposed of on merits, entire claim of the petitioner as put forth before this court would be redressed. These are merits of matter, which can be looked into by the Appellate Authority and hence this writ petition is not maintainable in view of the effective alternate remedy available and the petitioner has also filed appeal - Accordingly, the writ petition is disposed of with a direction to the appellate authority to dispose of the appeal preferred by the petitioner on merits - Both parties are at liberty to raise all the points that are raised in the writ petition.
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