9911796707
TMI Blog2015 (4) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Adv, Sri Binu Mathew, Sri Tom Thomas, Sri Abraham Joseph Markos, Sri Isaac Thomas, Sri Noby Thomas Cyriac For the Respondent : Sri Thomas Mathew Nellimoottil, SC JUDGMENT The challenge in the writ petition is against Ext.P6 order-in-original passed by the 2nd respondent, confirming a demand of service tax and penalty on the petitioner. The facts in the impugned order would reveal that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding counsel for the respondents would point out that the petitioner has an effective alternative remedy against Ext.P6 order of the 2nd respondent, in that they can prefer an appeal before the Customs, Excise and Service Tax Appellate Tribunal against the said order. It is pointed out that by virtue of the amendment that was introduced into the Finance Act, 1994, with effect from 16.08.2014, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken a prima facie view that, in as much as the lis in question had commenced prior to the introduction of the amendment to the Finance Act, 1994, with effect from August 2014, the petitioner's right of appeal as per the erstwhile provisions of law would not be affected by the provisions introduced by the amendment of 2014. Although not expressly referred to in the interim order dated 19.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagpur (AIR 1967 SC 344) and Ramesh Singh and Another v. Cinta Devi and Others (1996 (3) SCC 142) . In that view of the matter, I find that the petitioner, in whose case also the lis commenced in 2013, would not be required to deposit the amount of 7.5%, as required pursuant to the 2014 amendment, and in that respect, he would have an efficacious alternate remedy before the Tribunal where he can f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner can take against Ext.P6 order of the 2nd respondent, I dismiss the writ petition in its challenge against Ext.P6 order. I make it clear that, if the petitioner prefers a duly constituted appeal under the provisions of the Finance Act, 1994, as they stood prior to 16.08.2014, then the Appellate Tribunal shall number the Appeal, and consider the application filed by the petitioner for wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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