SOUTHERN INVESTMENTS PRIVATE LTD Vs. COMMISSIONER OF SERVICE TAX; ASSISTANT COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) Heard Mr.S.Joseph Prabakar, learned counsel appearing for the petitioner and Mr.N.Senthilkumar, Junior Standing Counsel for Central Excise, accepting notice on behalf of respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal.

(2.) The petitioner in this Writ Petition has challenged the order passed by the first respondent in Order-in-Appeal No.272/2016 (STA-1), dated 28.04.2016, confirming the order passed by the second respondent in Order-in-Original No.41/2013, dated 18.11.2013.

(3.) At the commencement of the argument of the learned counsel for the petitioner, this Court raised an issue as to why the petitioner has not availed the Appeal remedy available to them in terms of Section 86 of the Finance Act, 1994. By virtue of the said provision, the petitioner is entitled to file an Appeal before the CESTAT.