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2015 (9) TMI 937 - KERALA HIGH COURTMaintainability of appeal - alternate remedy - Demand of service tax - It is also brought to the notice of this Court that similar assessees had already approached this Court at different points of time raising similar contention and that the said parties have been relegated to pursue the remedy before the competent authorities under the Statute. The learned counsel for the petitioner points out that the said parties had approached this Court at the stage of notice and not after passing the orders. This does not make any difference in so far as the petitioner is having an effective alternate remedy under Section 85 of the Finance Act, as made clear in the opening paragraph of the impugned order itself. That apart, the merit of the case has to be considered with reference to the facts and figures and this Court does not find it necessary to act as a 'fact finding agency'; more so when, the petitioner is having other appropriate Forum to establish the same in accordance with law. In the said circumstances, the petitioner is relegated to pursue the matter by way of appeal, if so advised. - Decided against assessee.
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