TMI Blog2016 (6) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be followed, if otherwise ratio is applicable. The appreciation of facts essentially required in this matter. The appropriate remedy, in this circumstances, is for the petitioner to redress appellate remedy. This Court under Article 226 of the Constitution cannot sit upon the order of the Commissioner to act like an appellate authority and appreciate the facts which has been pointed out. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the impugned order the Commissioner did not follow the direction in the judgment of this Court in W.P.(C). No.4616/2015 dated 04.03.2015. 3. The petitioner approached this Court in W.P.(C). No.4616/2015 challenging the liability to pay service tax and penalty in the light of the judgment of this Court in Paul Merchants Ltd. v. Commissioner of C.Ex., Chandigarh (2013 (29) S.T.R 257] . I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner passed this impugned order. In the impugned order, the Commissioner adverted to Paul Merchants case and found out that, distinguishable features as against the assessee with regard to the law applicable as propounded in Paul Merchants case supra, he has narrated each of the distinctions in the impugned order. The learned counsel for the petitioner would urge that, the attempt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on facts. Paul Merchants case is required to be followed, if otherwise ratio is applicable. The appreciation of facts essentially required in this matter. The appropriate remedy, in this circumstances, is for the petitioner to redress appellate remedy. This Court under Article 226 of the Constitution cannot sit upon the order of the Commissioner to act like an appellate authority and appreciate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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