TMI Blog2023 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ections can be issued so that the part of the amount payable by the appellants can be recovered by the department. Simultaneously, the appellants can also be granted an opportunity to question the correctness of the order of adjudication as well as also make their submissions as to whether the penalty enhanced by the Commissioner was warranted. The appeal stands disposed of by directing the appellants to pay 50% of the Service Tax, which was determined and demanded in the order of adjudication dated 21st June, 2017. Such payment shall be effected by the appellants within six weeks from the date of receipt of server copy of this order. - THE HON BLE CHIEF JUSTICE T. S. SIVAGNANAM AND THE HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the appeal filed by the department was allowed and the penalty was enhanced to Rs. 38,93,956/- by order dated 2nd November, 2018. 4. Though the adjudication order was passed in the year 2017 and the enhanced penalty order was passed in the year 2018, both the orders till date remained as paper orders and the respondent/department has not been able to recover any money from the appellants. 5. In the writ petition the appellants contended that several documents were seized and the appellants had requested the department to return the documents so as to enable them to effectively contest the proceedings. Certain other reasons were also set out in the writ petition. 6. As rightly pointed out by the learned senior standing counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment is effected and in the said appeal, the appellants are entitled to canvass all grounds as to the correctness of the order of adjudication dated 21st June, 2017 and the appellants shall also be entitled to contest the levy of penalty as well. 10. Since the appellate authority, viz. the Commissioner of Central Excise (Appeals), Kolkata while passing the order dated 2nd November, 2018 had rejected the request made by the appellants for an adjournment and proceeded to take an ex parte decision, the Commissioner (Appeals) shall also permit the appellants to canvass grounds as regards the levy of penalty as well as the quantum of penalty leviable. 11. All legal issues are left open to be raised before the appellate authority viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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