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2019 (3) TMI 1335 - CALCUTTA HIGH COURTApplication for grant of installments for Payment of Service Tax - Circular dated February 28, 2015 - Deputy Commissioner denied permission - whether Deputy Commissioner have power to do so in term of circular - Held that:- Although, the impugned order records that, the same was issued with the approval of the Commissioner, there is no material on record to establish that, the impugned order was passed with the approval of the Commissioner. In any event, neither the Commissioner nor the Deputy Commissioner (Technical) has the authority to consider a prayer for grant of thirty six instalments in view of the circular dated August 28, 2015. The writing dated November 20, 2018 is quashed. The parties are at liberty to proceed in accordance with law with regard to the request for grant of installments - Petition disposed off.
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