TMI Blog2021 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Service Tax Rules, 1994 which was not even in force at the relevant time - HELD THAT:- The appellate provision cannot be obviated for such reasons. Though the senior counsel for the petitioner, relying on EAST INDIA COMMERCIAL CO. LTD., CALCUTTA VERSUS COLLECTOR OF CUSTOMS, CALCUTTA [ 1962 (5) TMI 23 - SUPREME COURT] has contended that writ petition is maintainable when the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . JUSTICE RAJIV SAHAI ENDLAW AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Chetan Lokur and Mr. Akash Deep, Advs. Respondents Through: Ms. Sonu Bhatnagar, Ms. Mallika Joshi, Ms. Venus Mehrotra, Ms. Anushree Narain and Mr. Vaibhav Joshi, Advs. for R-1. Mr. Ravi Prakash, Adv. for R-2. O R D E R [VIA VIDEO CONFERENCING] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, Excise and Service Tax Appellate Tribunal (CESTAT) is available to the petitioner. The senior counsel for the petitioner however contends that for availing the said remedy, there is a requirement of mandatory deposit of 7.5% of the demand under Section 35F of the Central Excise Act, 1944 and considering the huge demand, it is not possible for the petitioner to comply with the said mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit and/or has any other ground for waiver thereof, the remedy of the petitioner is to apply at that stage under Article 226 of the Constitution of India, making averments in that regard and writ petitions cannot be entertained negating the statutory remedy of appeal provided. 9. On enquiry it is informed that the limitation for preferring the statutory appeal has not expired yet. 10. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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