2024 (6) TMI 1117

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.... For the Respondents : Mr. N. Dilip Kumar Standing Counsel ORDER Heard learned counsel for the petitioner and the learned Standing Counsel for the respondents. 2. The petitioner is before this Court against the impugned Order in Appeal No.055/2023-MDU-ST-APP dated 30.10.2023. 3. The present Writ Petition has been filed on 14.06.2024. The present Writ Petition has been filed long after the orde....

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....se, Jamshedpur and others reported in 2008 (221) ELT 163 (SC). 5. In view of the above, the decision of the Appellate Commissioner cannot be found faulted as the Appellate Commissioner is bound by the limitation prescribed under Section 85 of the Finance Act, 1994. At the same time, it is noticed that the petitioner may have a case on merits. It is noticed that the petitioner has deposited 7.5% o....