2013 (7) TMI 460

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....P R Chandrasekharan And Anil Choudhary , JJ. For the Appellant : Shri Prakash Shah, Adv. For the Respondent :Shri V K Agarwal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal, stay petition and COD application are directed against Order-in-Original no. 46/STC-I/SKS/12-13 dated 15/01/2013 passed by the Commissioner of Service Tax-I, Mumbai. 2. The condonation of delay ap....

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....hat the appeal is not maintainable before this Tribunal since as per section 86 of the Finance Act, 1994 only orders passed under section 73 or section 83A are appealable. Since in the present case the order has been passed under section 73C, the appeal against the same does not lie before this Tribunal. 5. The learned Counsel for the appellant, on the other hand, contends that under section 86....

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....ssed under section 73C should be deemed to have been passed under section 83A and, therefore, the appeal would be maintainable before this Tribunal. 6. We have carefully considered the submissions. 6.1 Section 86 of the Finance Act, 1994 provides that:    "any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A...may appeal t....

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.... Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 73 or sub-section (3) of section 73A, as the case may be, in such manner as may be prescribed." 6.2 From the wordings of the said Section, it is clear that action under section 73C is taken pending any proceedings under section 73 or 73A. In o....