TMI Blog2018 (8) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute with regard to facts which would require taking of evidence. The best course for the petitioner to take recourse to the statutory remedy available to him. For a period of four months from today or till the disposal of Appeal, whichever is earlier, operation of the impugned order dated 19.09.2017 shall remain in abeyance provided petitioners deposit 25% of the disputed amount of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the maintainability of the present writ petition. He has submitted that the order in original has been passed by Assistant Commissioner of CGST and Central Excise Division, Raebareli and the writ petition if at all would lie before the Lucknow Bench. He has further submitted that the petitioner should have approached the appellate Authority for the relief so claimed by means of the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Assistant Commissioner of CGST and Central Excise Division, Raebareli is wholly without jurisdiction and as such is bad. Learned counsel for the petitioner has submitted that the petitioner is based at Mumbai since 1992 and since then is living with his family at Mumbai. He has submitted that earlier the petitioner was running M/s Sahil Lodge and Marriage Hall on his immovable propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original passed by the adjudicating Authority is bad and is liable to be set aside. On the other hand Sri Ramesh Chandra Shukla has submitted that whatever submissions has been made by the petitioner's counsel, the same can be submitted/placed before the appellate Authority. In reply to the said, learned counsel for the petitioner has submitted that he may be permitted to file an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall remain in abeyance provided petitioners deposit 25% of the disputed amount of excise dues and furnishes security other than cash and bank guarantee in respect of the balance amount. The petitioner shall also furnish security, which shall be other than cash and bank guarantee in respect of the penalty imposed and interest levied. The writ petition is accordingly disposed of. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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