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2018 (1) TMI 219 - HC - Service TaxPrinciples of natural justice - the petitioner has not produced records, whereas all records are available - alternative remedy - Held that: - the question would be as to whether there were any documents placed by the petitioner or not and if documents were available, whether they were sufficient to show that the case requires to be decided in favour of the petitioner are all factual issues which the petitioner has to necessarily agitate before the Tribunal. The Tribunal being a fact finding authority is entitled to re-examine and examine the facts which may be placed before it and then come to a conclusion. Merely because there will be a burden on the assessee to make pre-deposit cannot be a reason to byepass the appeal remedy available under the Act. Petition dismissed as not maintainable.
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