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ETA General Private Limited Versus The Additional Commissioner of Central Excise & Commissioner of Service Tax (Appeals - II)

2016 (2) TMI 912 - MADRAS HIGH COURT

When the petitioner has got appeal remedy before the CESTAT the averment stated in the affidavit cannot be accepted. In these circumstances, the Writ Petition is liable to be rejected. - W.P.No.5501 of 2016 and W.M.P.No.4842 of 2016 - Dated:- 15-2-20 .....

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eal No.349/2015 (STA-II) dated 30.11.2015 passed by the 2nd respondent and quash the same. 2.Mr.A.P.Srinivas taking notice for the respondents submitted that the petitioner has got an appeal remedy as against the impugned order dated 30.11.2015 befor .....

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mpugned order, the 2nd respondent not only held that the appeal is barred by limitation, but also went on to decide the appeal on merits. The learned counsel submitted that when the 2nd respondent had found that the appeal is time barred, the 2nd res .....

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