2019 (2) TMI 1746

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....itioner: M/s Deepak Kr. Sinha For the Respondent: M/s Ratnesh Kumar Per D.N. Patel, J. 1. Counsel appearing for the petitioner prayed for quashing Notice under Section 87 of the Finance Act, 1994, issued by the respondents, dated 31^st January, 2019 ( Annexure 5 to the memo of this writ petition) and such other Notices/orders dated 18^th December, 2018, 13^th February, 2019 and 18^th Febr....

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....ise Act, 1944. Said appeal is pending before the Commissioner (Appeals), Central Excise & Service Tax, Ranchi. 3. It is further submitted by counsel for the petitioner that necessary amount has also been deposited, which is 7.5% of the tax assessed and the penalty imposed. 4. Counsel for the petitioner has also referred to a circular issued by the respondents dated 16^th September, 2014 and ....

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....ides and looking to the facts and circumstances of the case that an appeal has been preferred before Commissioner Appeals), Central Excise & Service Tax, Ranchi against the Order-in-Original and also looking to the fact that 7.5 % of the tax and penalty has already been deposited by the petitioner, no further recovery can be made by the respondents so long as the appeal is pending before the Commi....