2016 (6) TMI 312

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....y For the Respondent : Ramesh Chandra 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 Se....

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....imit of Rs. 10 crores, as the case may be; and (ii) the 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....