2019 (4) TMI 2027

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Full Text of the Document

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....Heard the petitioner in person and Sri R.C. Shukla, learned Counsel for the respondents. An adjudication order has been passed under Section 35 of the Finance Act, 1994. Against the order impugned the petitioner has a statutory remedy of filing an appeal before the Commissioner. It is open to the petitioner to file an appeal as provided under the Act itself within a period of two months. ....