Court Rules Order by Commissioner (Appeals) u/s 86 of Finance Act with Alternative Remedy Available.

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....Alternative remedy against the order of Commissioner (appeals) towards recovery proceedings - the matter has been decided by them rightly or wrongly. So, it is an order as defined under Section 86 of the Finance Act, 1994. Therefore, the statement made in paragraph 10 is absolutely incorrect and we hold so without any hesitation. - Alternate remedy available - HC....