Calcutta High Court (Appellete Side)
M/S Coal Mines Provident Fund ... vs The Commissioner Of Central Excise And ... on 9 December, 2020
Author: I. P. Mukerji
Bench: I. P. Mukerji
9.12.2020
1.
Asr
WP.TT 4 of 2020
M/S Coal Mines Provident fund organization
Versus
The Commissioner of Central Excise and Service
Tax Ranchi
Mr. Kollol Guha Thakuratha
......for the Petitioner
None appears for the respondent.
We are doubtful whether this application under Article 226 of Constitution of India is at all maintainable.
The impugned order of the Customs Excise and Service Tax Appellate Tribunal, concerning service tax has been made under Section 129 B of the Customs Act, 1962/Section 35 C of the Central Excise Act, 1944/Section 86 (7) of the Finance Act 1994.
There appears to be a statutory appeal provision before this Court.
In that view of the matter this application is adjourned till 14th December, 2020.
Advocate-on-record for the petitioner is to serve another notice on the respondent, physically and file an additional affidavit of service.
( I. P. Mukerji,J.) 2 (Md. Nizamuddin,J.))