2018 (3) TMI 500

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....cellaneous application has been filed by the department seeking amendment of the cause title on the ground that the department is shown in the above appeal with jurisdiction of Chennai-III Commissionerate whereas now the same has been changed as "The Principal Commissioner of GST & Central Excise, Chennai-North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034". 1.2 I find....

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....llants had collected an amount of Rs. 22,65,153/- for the period May 2006 to April 2009 from their clients towards tax liability, however they had failed to discharge their own tax liability. Proceedings initiated against the appellants culminated in adjudication order dated 01.02.2012, where the adjudicating authority confirmed the demand of Rs. 22,65,153/- with interest thereon and also imposed ....

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....der, they have made further payment of Rs. 19,05,602/-. Ld. Advocate drew my attention to para-8 of the adjudication order which mentions that the appellant either appeared or responded to the personal hearing notices and hence the adjudication was done exparte. She further submits that they were not able to appear for the personal hearing or even file reply to the SCN, since they have not receive....