2019 (2) TMI 1746

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....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 31st January, 2019 ( Annexure 5 to the memo of this writ petition) and such other Notices/orders dated 18th December, 2018, 13th February, 2019 and 18th February, 2019, which are at Annexure 4, 12 and 1....

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....ommissioner (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 16th September, 2014 and other annexures have also been referred to by the couns....

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....hat 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 Commissioner (Appeals). Even the circular dated 16th September, 2....