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2019 (2) TMI 1746 - JHARKHAND HIGH COURTMaintainability of appeal - time limitation - Section 85 of Finance Act, 1994 to be read with Section 35 F of the Central Excise Act, 1944 - HELD THAT:- An appeal has been preferred before Commissioner Appeals), Central Excise & Service Tax, Ranchi against the Order-in-Original and also looking to the fact that 7.5 % of the tax and penalty has already been deposited by the petitioner, no further recovery can be made by the respondents so long as the appeal is pending before the Commissioner (Appeals). Even the circular dated 16th September, 2014, which is at Annexure 8 to the memo of this writ petition, also reveals that unless appeal is finally decided in favour of the Union of India, rest of the amount other than 7.5.% or 10%, subject to limit of 10 crores, could not be recovered. Petition disposed off.
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