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2019 (11) TMI 1128 - HC - Service TaxPrinciples of natural justice - mining services - production of oil services - Survey and Exploration - only point raised before this Court is that the Adjudicating Authority has not considered those two Circulars viz., Circular No.32/06/2018 – GST and Circular No.35/2018 – GST dated 12.02.2018 and 05.03.2018 respectively, which according to the petitioner are in their favour. HELD THAT:- There is no dispute to the fact that as against the present order passed by the first respondent, a statutory appellate remedy is available before the CESTAT and therefore, all the factual contentions raised by the petitioner by relying on those two Circulars can very well be raised before the Appellate Tribunal, which, undoubtedly, also a fact finding authority, will have to go into the merits of the contentions raised by the petitioner and decide as to whether the Adjudicating Authority has in fact considered the effect of such Circulars while passing the impugned order or not, even though, those two Circulars were not referred to in the impugned order. When such remedy is available to the petitioner and more particularly, when this Court finds that the dispute raised in this writ petition by relying on those two Circulars cannot be considered and decide without going into the factual aspects of the matter, the petitioner has to only resort to the statutory appellate remedy by filing regular appeal before the CESTAT - this writ petition is disposed of only by granting liberty to the petitioner to file such appeal within a period of four weeks from the date of receipt of a copy of this order before CESTAT. Petition disposed off.
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