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TMI Blog2025 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... Vinay Kr. Shraff Mr. Dev Agarwal Ms. Priya Sarah Paul Mr. S. Poddar. For the State: Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique, Sr. Adv. Mr. Tanoy Chakraborty Mr. N. Chatterjee Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. We have heard Mr. Vinay Kumar Shraff, learned advocate for the appellant and Mr. T.M. Siddique, learned senior advocate appearing for the State, assisted by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate appearing for the appellant would strenuously contend that the appellant had not filed a reply to the show-cause notice but sought for cross-examination of certain persons, whose statements were recorded and without affording the opportunity or without rejecting such a request by separate order, the adjudication has been completed and the demand has been raised on the appellant 4. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate remedy. 6. One other issue, which was brought to our notice is that though the adjudication order was passed by the authority as early as on July 19, 2024, the writ petition was filed sometime in January 2025 that is well beyond the time prescribed for filing a statutory appeal. Despite this position, the learned Single Bench granted liberty to the appellant to file the statutory appeal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made clear that the contentions, which have been raised by the appellant in this appeal as well as in the writ petition, are not being adjudicated and the appellant shall be entitled to canvass all points before the statutory appellate authority. 11. It is submitted by Mr. Shraff, learned advocate appearing for the appellant that after the order of adjudication was passed, the department has r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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