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2015 (1) TMI 901 - ANDHRA PRADESH HIGH COURTViolation of principle of natural justice - Without issuance of SCN, initiation of proceedings - whether there has been any alternative remedy, contrary to what has been stated by the writ petitioner in paragraph 10 that the petitioner has no other alternative remedy except to approach this Court under Article 226 of the Constitution of India. - Held that:- Commissioner has taken decision undisputedly. The petitioner preferred appeal therefrom to the appellate Commissioner, who is the first appellate authority. We have examined the orders of both the authorities. We are of the view that the matter has been decided by them rightly or wrongly. So, it is an order as defined under Section 86 of the Finance Act, 1994. Therefore, the statement made in paragraph 10 is absolutely incorrect and we hold so without any hesitation. - Alternate remedy available - Decided in against the assessee.
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