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TMI Blog2019 (1) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... joyment 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 petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the petitioner has not filed their reply to the show cause notice at the first instance, the Adjudicating Authority should have given two more opportunities, by way of adjournment to file such reply, as contemplated under Section 33-A of the Central Excise Act, 1944. 6. Perusal of the facts and circumstances of the case and the order passed by the respondent, impugned in this writ petition does not support the above claim made by the learned counsel for the petitioner. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, by complaining as if the principles of natural justice is violated. 8. Needless to say that if the petitioner is aggrieved against the impugned order touching upon the merits of the matter, it is open for them to file a statutory appeal before the Tribunal as clearly stated in the impugned order itself. Therefore, without expressing any view on the other merits of the contentions raised by the petitioner, this Writ Petition is disposed of, by granting liberty to the petitioner to file such statutory appeal before the Appellate Tribunal within a period of four weeks from the date of receipt of a copy of this order, by complying with other statutory requirements. If any such appeal is filed, the same shall be considered and decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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