2023 (10) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta Mr. S. Sharma Mr. Rishav Dutt Mr. S. Bhattacharya ...........For the Appellants Mr. K.K. Maiti Ms. Aishwarya Rajyashree ..........For the Respondent/Customs Authority JUDGMENT ( Judgment of the Court was delivered by T. S. SIVAGNANAM, C. J. ) 1. This intra-Court appeal by the writ petitioners is directed against the order dated 6th June, 2023 in W.P.A. No.8929 of 2023. In the said w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....penalty equivalent to that of the service tax liability ought to have been imposed. 3. It appears that the appellants did not appear for the personal hearing on four dates, which were fixed. However, subsequently, sought for adjournment, which request was rejected by the Commissioner and the appeal filed by the department was allowed and the penalty was enhanced to Rs. 38,93,956/- by order date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n are far from being satisfactory. 7. As pointed out above, though the adjudication order was passed in the year 2017, till date the respondent/department has not been able to effect any recovery from the appellants and the orders of adjudication have remained only on paper. Thus, balancing the interest of both parties, more particularly bearing in mind the interest of revenue, we find the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted liberty to file an appeal before the Commissioner of Central Excise (Appeals), Kolkata within thirty days from the date on which the 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 ....