Repeated adjournments and coercive recovery restrained, with a final hearing opportunity granted before merits-based disposal.

Repeated adjournments sought by the Department were disapproved, as the Tribunal noted that earlier adjournments had already been taken on the ground of engaging special counsel. The request was nevertheless accepted only as a final chance, with directions that the matter be listed for regular hearing on the next date and decided on merits if the Department again failed to appear. Pending further hearing, the Tribunal also restrained coercive recovery against the appellants, taking account of the substantial revenue stake and the earlier complete waiver of pre-deposit.

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Issues: Whether repeated adjournment sought by the Department should be granted and whether interim coercive action against the appellants should be restrained pending final hearing.

Analysis: The Tribunal noted that the Department had already obtained earlier adjournments on the ground of engaging special counsel and sought yet another adjournment on the same basis. While expressing disapproval of repeated adjournments, it accepted the request only as a last chance and directed that the matter be listed for regular hearing on the next date, failing which it would be decided on merits. It also considered the large revenue stake and the earlier complete waiver of pre-deposit while protecting the appellants from coercive recovery in the meantime.

Outcome: The matter was adjourned to a later date, the Department was given a final opportunity to appear, and coercive steps against the appellants were restrained pending further hearing.

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