2016 (9) TMI 692

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.... Augustian Smt. Linda. M.J. For the Respondent : Smt. A. Sreekala, S.C Sreelal N. Warrier, S.C JUDGMENT The petitioner has approached this Court challenging Ext.P5 notice dated 23.05.2016 issued under Section 87(b)(i) of the Finance Act, 1994, by which the petitioner is called upon to pay the service tax along with penalty. 2. The issue relates to an order of assessment passed by the C....

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....nder Section 35F of the Central Excise Act, there is an automatic stay of further proceedings and therefore, Ext.P5 is liable to be revoked. The petitioner on receiving Ext.P5 had sent Ext.P6 lawyer notice on 06.06.2016 and despite receiving the same and forwarding the said letter to the Commissioner of Central Excise, Cochin, no further action had been taken in the matter. It is submitted that on....

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....lly on the authorised representative of the petitioner who had appeared for the hearing. Therefore, according to the respondents, the period of appeal has expired immediately after 90 days from the date of service of the appellate order to the representative on 18.12.2015. 4. But the aforesaid fact has been disputed by the learned counsel for the petitioner and it is submitted that the notice w....