TMI Blog2010 (2) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... l - petition is dismissed with liberty to the petitioner to pursue such other remedy, as may be permissible in law, which will be decided on its own merits, in accordance with law – Held that: - petitioner were to take recourse of remedy of appeal, we hope and trust that the Appellate Authority will exclude the time spent by the petitioner in pursuing the present petition while computing the limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax Appellate Tribunal. Counsel for the petitioner, however, submits that the Appellate Authority has observed that it has no jurisdiction to pass an order on the interest for which the Commissioner has already passed order and that there was no provision to refund of interest amount prior to 10th May, 2008. In view of this observation, it is argued that if the first Appellate Authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeds in setting aside of the order of Tribunal and direction is to be issued to the Authority to consider to grant relief as claimed by the petitioners. 2. In the circumstances, we are in agreement with the preliminary objection of the respondents that the petitioner has alternative and efficacious statutory remedy of appeal which ought to be exhausted in the first place. Hence, this petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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