2016 (6) TMI 312

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....dra Shukla ORDER An order dated 16 December 2013 was passed by the Additional Commissioner of Central Excise and Service Tax, Allahabad in proceedings under Section 73 of the Finance Act, 19941. This order, the petitioner alleges was assailed in appeal before the Commissioner (Appeals) Central Excise, Customs and Service Tax, Allahabad at Lucknow under Section 85 of the Act. The petitioner relie....

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.... copy of appeal memo filed with the appellate authority." There is nothing on record to indicate that the petitioner has satisfied the jurisdictional authority about the aforesaid two conditions mentioned in Clause 4.2. However, learned counsel for the petitioner has stated before the Court that an application dated 23 May 2016 was served upon the jurisdictional authority with relevant documents.....