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2019 (6) TMI 1072 - HC - Service TaxMaintainability of petition - demand of service tax and levy of penalty - alternative efficacious remedy - Section 37(C) of the Central Excise Act, 1944 - HELD THAT:- We are not impressed by the submission of the learned counsel that this petition may be entertained without asking the writ applicant to avail the alternative remedy of preferring an appeal before the Appellate Tribunal. We are not going into the issue whether the grievance redressed by the writ-applicant as regards non-supply of the documents is genuine or not. Let this argument be canvassed before the Appellate Tribunal. We leave it for the Appellate Tribunal to consider such argument, if at all the writ-applicant deem fit to prefer an appeal before the Tribunal. Writ-application disposed off without expressing any opinion on merits only on the ground that the petitioner has an alternative efficacious remedy of preferring an appeal under Section 86 as referred to above before the Appellate Tribunal.
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