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    <title>1998 (2) TMI 214 - CEGAT, MUMBAI</title>
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    <description>An ex parte appellate order was set aside because a duly received adjournment request had been ignored, making the finding that no postponement was sought factually incorrect. The appellate authority also failed to give proper consideration to the appellant&#039;s submissions and cross-objections, despite the original order being in the appellant&#039;s favour. In these circumstances, denial of a fair opportunity of hearing justified interference. The matter was remanded to the Commissioner (Appeals) for de novo adjudication after granting oral hearing and considering the appellant&#039;s case afresh.</description>
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    <pubDate>Fri, 27 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 214 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=88175</link>
      <description>An ex parte appellate order was set aside because a duly received adjournment request had been ignored, making the finding that no postponement was sought factually incorrect. The appellate authority also failed to give proper consideration to the appellant&#039;s submissions and cross-objections, despite the original order being in the appellant&#039;s favour. In these circumstances, denial of a fair opportunity of hearing justified interference. The matter was remanded to the Commissioner (Appeals) for de novo adjudication after granting oral hearing and considering the appellant&#039;s case afresh.</description>
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      <pubDate>Fri, 27 Feb 1998 00:00:00 +0530</pubDate>
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