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    <title>2023 (10) TMI 530 - CALCUTTA HIGH COURT</title>
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    <description>The court directed the appellants to pay 50% of the service tax demanded within six weeks, allowing them to file an appeal before the Commissioner of Central Excise (Appeals), Kolkata, within thirty days of payment to contest the adjudication order and penalty imposition. The Commissioner of Central Excise (Appeals), Kolkata, was instructed to permit the appellants to raise grounds regarding penalty levy and quantum. All legal issues were left open for raising before the appellate authority, with the court clarifying that the order was specific to the case&#039;s circumstances and should not be treated as a precedent. No costs were awarded, and the parties were to receive an urgent certified copy of the order upon compliance with legal formalities.</description>
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    <pubDate>Fri, 06 Oct 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444307</link>
      <description>The court directed the appellants to pay 50% of the service tax demanded within six weeks, allowing them to file an appeal before the Commissioner of Central Excise (Appeals), Kolkata, within thirty days of payment to contest the adjudication order and penalty imposition. The Commissioner of Central Excise (Appeals), Kolkata, was instructed to permit the appellants to raise grounds regarding penalty levy and quantum. All legal issues were left open for raising before the appellate authority, with the court clarifying that the order was specific to the case&#039;s circumstances and should not be treated as a precedent. No costs were awarded, and the parties were to receive an urgent certified copy of the order upon compliance with legal formalities.</description>
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