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2019 (11) TMI 839 - HC - Service TaxMaintainability of appeal - Section 35 (F) of the Central Excise Act, 1994 or Section 129 (E) of the Custom Act - Initiation of recovery proceedings - Section 87 of the Finance Act - HELD THAT:- It is admitted position that against the order passed by the Additional Commissioner Central Excise & Service Tax Department, Dhanbad, the appeal was filed by the petitioner before the Appellate Authority, which dismissed the appeal of the petitioner, and thereafter the petitioner has preferred the appeal before the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, which is pending. The petitioner has also deposited 10% of the amount as assessed, before the Appellate Tribunal. The reliefs prayed for by the petitioner can be made by the petitioner before the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, where the appeal of the petitioner is admittedly pending - Application disposed off.
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