2015 (10) TMI 706

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....agaresh, Assist. S.G. of India and Adv. Sri. Saiby Jose kidangoor, SC. JUDGMENT The petitioner, who was assessed to service tax by Ext.P11 order of the Joint Commissioner of Central Excise and Customs, Cochin, has preferred an appeal before the 2nd respondent, Appellate authority. By Ext.P13 order, the 2nd respondent rejected the appeal and upheld Ext.P11 order of the adjudicating authority.....

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....the 2nd respondent, the petitioner has an effective alternate remedy by way of an appeal before the Customs Excise and Service Tax Appellate Tribunal. No doubt, the learned counsel for the petitioner would point out that the filing of an appeal before the Tribunal necessitates a payment of 10% of the tax confirmed against the petitioner by Ext.P13 order, as a precondition for maintaining the appea....