D.N Patel, J.:— Learned counsel appearing for the petitioners upon instruction from his client seeks permission to withdraw this writ petition with a liberty to file an appeal against the Order-In-Original dated 30 December, 2011 passed by the Assistant Commissioner, Central Excise and Service Tax, Ranchi. Several grounds have been raised by the petitioners including the fact that last two notices of hearing were not served and ex-parte order has been passed as Order-In-Original. Even the matter has been argued out on merit under Section 67 of the Finance Act, 1994 upon definition of the word “Value” and whether Godown rent, Loading and Un-loading charges, Postage and Telephone expenses, Sales Tax reimbursement and expenses on Repacking can be added for arriving at a value of the services. Even, it is contended that the Order-In-Original has also not been served upon the petitioners.
2. Be as it may. All these contentions can be raised before the appellate authority and, hence, this writ petition is not entertained, at this stage, reserving liberty with the petitioners to challenge the Order-In-Original in appeal under Section 85(1) of the Finance Act, 1994.
3. Accordingly, this writ petition is, hereby, disposed of as withdrawn.
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