JUDGMENT C. N. Ramachandran Nair : An item of machinery belonging to the appellant is seized by the department for attempting evasion of tax. The appellant's counsel submitted that appellant is not in a financial position to deposit the security amount. If the appellant cannot deposit the security and release the goods, necessarily, adjudication has to be completed without any delay. The learned Single Judge granted one month's time for completion of adjudication. After hearing both sides, we feel that since the machine was seized on 17.7.2011, adjudication should be completed within a period of two weeks from today. The Writ Appeal is disposed of with direction to the respondent to complete the adjudication within a period of two weeks from now and based on the result of the adjudication recover the penalty, if any, found payable. Issue copy today itself.