TMI Blog2019 (2) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... through the Principal Secretary, Health Department, Govt. of Bihar, Patna., The District Magistrate - 2019 (2) TMI 1038 - PATNA HIGH COURT - TMI - Maintainability of appeal - alternative remedy of appeal - the order was passed prior to the enforcement of Central Goods and Service Tax Act, 2017, which came in to effect on 01.07.2017 - section 85 of FA - Held that:- We are persuaded to uphold the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise and Service Tax confirming the demand of service tax impugned at Annexure-6 to the writ petition. Mr. Verma, learned counsel appearing for the department raises a preliminary objection on the plea of appellate remedy available to the petitioner under section 85 of the Finance Act, 1994 before the Collector, Central Excise (Appeals). He submits that since the order was passed pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving heard learned counsels for the parties, we are persuaded to uphold the preliminary objection raised by Mr. Verma on the plea of alternative remedy of appeal available to the petitioner under section 85 of the Finance Act, 1994. Accordingly, petitioner is given liberty to approach the appellate authority under section 85 of the Finance Act, 1994 and to raise all issues, as raised herein, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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