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Inox Air Products Ltd. Versus The Commissioner of Service Tax, Mumbai

2016 (9) TMI 1107 - BOMBAY HIGH COURT

Validity of CESTAT order - Tribunal dismissed the appeal on the ground that matter is pending before the High court - Doctrine of merger - renting of immovable property service - Held that:- this Court is deciding the issue as to whether such a trans .....

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statutory right to appeal was availed of by the appellant/assessee to challenge the Orders-in-Original. Such an appeal was maintainable in law. Once it was so maintainable under the scheme of the Central Excise Act, 1944, which also applies to the le .....

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fore the Tribunal were pursuing both remedies. The statutory appeal of the assessee, in the absence of any restraint order by the High Court, was maintainable and could have been decided on merits and in accordance with law. If there was no restraint .....

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t maintainable. - Decided in favour of appellant - Central Excise Appeal No. 61 of 2015 - Dated:- 19-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Prakash Shah with Mr. Jas Sanghavi i/by M/s. PDS Legal for the Appellant Mr. M. Dwivedi w .....

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Tribunal (CESTAT) was justified in dismissing the appeal of the assessee challenging the Orders passed in Original dated 3-1-2012 and 31-10-2013? 3. These OrdersinOriginal were passed by the Commissioner of Central Excise, Customs & Service Tax, .....

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interest and penalty. 4. It is common ground that there is a writ petition pending in this Court at the instance of the present appellant/assessee. That questions the legality of the levy. In other words, this Court is deciding the issue as to whethe .....

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ssing an adjudication Order. That is how even during the pendency of the writ petition the Order of adjudication has been passed. 6. The Orders noted above were challenged in the statutory appeal before the Customs, Excise & Service Tax Appellate .....

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t to appeal was availed of by the appellant/assessee to challenge the Orders-in-Original. Such an appeal was maintainable in law. Once it was so maintainable under the scheme of the Central Excise Act, 1944, which also applies to the levy, imposition .....

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