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2019 (1) TMI 383 - MADRAS HIGH COURTValidity of demand of service tax - ex-parte order passed by the adjudicating officer - principles of natural justice - Held that:- Admittedly, the petitioner was issued with the show cause notice dated 13.01.2017, calling upon them to show cause within the time stipulated therein as to why the service rendered by them in relation to sale of space to products placement in the motion picture should not be classified as 'Services' under Section 65(B) read with 65B(51) and the services in relation to temporary transfer or permitting the use of enjoyment of copyrights should not be classified under 'copyright service'. It is seen that the petitioner after receipt of the said notice did not file any reply. On the other hand, the record of personal hearing made by the Adjudicating Authority on 21.05.2018 clearly discloses that the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted. When such being the factual position I do not think that the learned counsel for the petitioner is entitled to contend that the Adjudicating Authority has not given sufficient opportunity to the petitioner - Neither Section 33-A of the Central Excise Act, 1944, contemplates the opportunity as expected by the petitioner herein. The order of adjudication passed by the respondent cannot be questioned before this Court under a writ jurisdiction, by complaining as if the principles of natural justice is violated - this Writ Petition is disposed of, by granting liberty to the petitioner to file such statutory appeal before the Appellate Tribunal.
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