Ashok Kumar Jha vs Addl. Commissioner, Central Excise and Service Tax

This petition seeks the quashing of the order dated 1 December 2015 passed by the Additional Commissioner, Central Excise and Service Tax so far as it relates to recovery of service tax from the petitioner for the period from April 2009 to March 2014.

A preliminary objection has been raised by Sri Amit Mahajan learned counsel appearing for the respondents that the petitioner has a statutory alternative remedy of filing an appeal under Section 85(1) of the Finance Act, 1994 (the Act).

Section 85 of the Act provides that any person aggrieved by any decision or order of an adjudicating authority subordinate to the Principal Commissioner of Central Excise or Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals).

Though number of submissions have been made by Sri Ranjit Saxena, learned counsel appearing for the petitioner to assail the said order, we do not consider it appropriate to entertain this petition as the petitioner can raise all these submissions before the Appellate Authority.

This petition is, accordingly, dismissed on the ground of alternative remedy being available to the petitioner.