2015 (6) TMI 162

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.... SRI.THOMAS MATHEW NELLIMOOTTIL,SC, SRI.SAIBY JOSE KIDANGOOR JUDGMENT The challenge in the writ petition is against Ext.P1 order passed by the 2nd respondent confirming a demand of service tax and penalty on the petitioner. Although various contentions are raised against Ext.P1 order in the writ petition, I am of the view that against Ext.P1 order, the petitioner has an effective alternate r....

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....unsel for the respondents. 4. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that, against Ext.P1 order the petitioner has got an effective alternate remedy of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal. The only point that arises for consideration is whether the petitioner would have to deposit t....

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....ies with it an implication that all rights of appeal then in force are preserved to the parties thereto till the rest of the career of the suit and, further, that the right of appeal that is vested is to be governed by the law prevailing at the date of institution of the suit or proceeding, and not by the law that prevails at the date of its decision or at the date of filing of the appeal. (See: G....

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....ppeal, he will not be required to make any payment as a pre-condition for the hearing of the waiver application by the Tribunal. I, therefore, relegate the petitioner to the alternate remedy available under the Finance Act, 1994, as amended, of approaching the Appellate Tribunal by way of an appeal against Ext.P1 order. It is made clear that the appeal to be filed by the petitioner would be govern....