https://www.taxtmi.com/caselaws?id=165760 Repeated opportunities of personal hearing had been given, and the refusal of adjournment by the Appellate Collector was treated as a matter of discretion rather than a denial of natural justice. Because the petitioners did not avail the scheduled hearing and their advocate was expected to argue on that date, the complaint of procedural unfairness was rejected. On the facts, the contention that the goods were unfinished was also found unacceptable, and the revision application failed. en-us Sat, 02 Sep 1978 00:00:00 +0530 Mon, 11 Aug 2014 13:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165760 Repeated opportunities of personal hearing had been given, and the refusal of adjournment by the Appellate Collector was treated as a matter of discretion rather than a denial of natural justice. Because the petitioners did not avail the scheduled hearing and their advocate was expected to argue on that date, the complaint of procedural unfairness was rejected. On the facts, the contention that the goods were unfinished was also found unacceptable, and the revision application failed. Case-Laws Customs Sat, 02 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165760