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TMI Blog2022 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the order dated 24th May, 2022 vide Annexure-1 has been passed due to inadvertence which is liable to be quashed. This Court has no other option left but to quash in Order-in-Original pertaining to the Financial Year 2014-15 - Petition allowed. - W.P.(C) No. 19599 of 2022 - - - Dated:- 8-9-2022 - JUSTICE JASWANT SINGH AND JUSTICE M.S. RAMAN Petitioner Mr. Sudeepta Kumar Singh, Advocate for the petitioner Opposite Parties Mr. Radheyshyam Chimanka, Senior Standing Counsel for Central GST, Central Excise Customs ORDER This matter is taken up by virtual/physical mode. 1. The Petitioner has invoked the extraordinary jurisdiction under Article 226/227 of the Constitution of India assailing the Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-II/2019/224. That apart, the Adjudicating Authority-Assistant Commissioner, GST and Central Excise, Cuttack-II Division, Cuttack imposed penalty of Rs.26,37,369/- under Section 78(1) and Rs.10,000/- under Section 77(1)(c)(ii). The said authority also imposed Rs.10,000/- under Section 77(2). 4. Being aggrieved, the Petitioner challenged the said Order-in-Original in Appeal before Commissioner (Appeals), Central Excise, Customs Services Tax, Bhubaneswar on 29 th April, 2022. The Counsel for the Petitioner submitted that the said appeal is pending for disposal. 5. While the matter stood thus, Assistant Commissioner, GST and Central Excise, Cuttack-II Division, Cuttack passed another order in Order-in-Original No. AC/CTC-II//DIVN/ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious order dated 20 th January, 2021 qua which an appeal already stands filed and is pending. Thus, it is contended that the fresh order dated 24th May, 2022 is without jurisdiction. 3. Issue notice for 8th September, 2022. 4. Mr. Radheyshyam Chimanka, Senior Standing Counsel appears and waives notice on behalf of Opposite Party Nos.1 to 3. Three extra copies of the writ petition be served on him within three working days. 5. Till the next date, operation of the order dated 24th May, 2022 (Annexure-1) shall remain stayed. 7. On the resumed hearing today, Mr. Radheyshyam Chimanka, Senior Standing Counsel (Central Excise, Customs Service Tax) on instruction submitted that the order dated 24th May, 2022 vide Annexure-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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