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2013 (7) TMI 460 - CESTAT MUMBAIOrder u/s 73C - Provisional attachment to protect revenue in certain cases. - Whether order passed u/s 73C is appealable to Tribunal - Held that:- Action under section 73C is taken pending any proceedings under section 73 or 73A - During the pendency of the proceedings where service tax liability or penalty has to be adjudged, as a measure of protection of the interests of Revenue, attachment of property has been permitted under section 73C. Section 73C per se does not empower the Commissioner of Central Excise Commissioner or any other officer to determine the service tax liability or penalties. That has to be adjudged under the provisions of Section 73 or 73A or any other provisions of the law as provided for - Order passed under section 73C of the Finance Act, 1994 is not appealable to this Tribunal - Decided against assessee.
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