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TMI Blog2022 (8) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... Manasi Mukherjee, for the Respondent. Judgment We have heard Mr. Iftekar Munshi, Learned Advocate appearing for the appellant and Ms. Manasi Mukherjee, Learned Standing Counsel for the respondent department. 2. There is a delay of 20 days in filing the restoration application. 3. We have perused the affidavit filed in support of the petition and we are satisfied that sufficient cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;The department elaborately argued that the procedure contemplated under Section 37C of the Central Excise Act, 1944 as applicable to the service tax was scrupulously followed. On perusal of the material papers placed before the Court, the stand taken by the appellant was disbelieved and the writ petition was dismissed. Aggrieved by such order, the appellant is before us. 6. Admittedly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore rigidly applied in matters arising under tax in laws, which provides for hierarchy of remedies and such hierarchy of remedies available under the Act should not be lightly interfered with. 8. Therefore, we are of the view that the appellant should pursue the appellate remedy available under the Act. 9. The Learned Advocate appearing for the appellant would submit that the finding r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch that the writ petition is not maintainable as the appellant has an effective and efficacious alternative remedy of appeal before the Commissioner of Central Excise, Kolkata, that portion of the order passed by the Learned Single Bench is affirmed and all other findings with regard to service of notice on the appellant stands vacated leaving it open to the appellant to raise all contentions bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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