https://www.taxtmi.com/article/detailed?id=7330 Section 33A limits adjournments to not more than three and requires that adjournments be granted and recorded on each occasion; issuing one consolidated notice with multiple alternative hearing dates departs from that statutory scheme. Section 37C mandates prescribed modes of service and, where proof of delivery for speed post is absent, service may be ineffective, impairing the party's opportunity to be heard. Authorities indicate that three adjournments conceptually entail four distinct hearing dates and that consolidated multi date notices without proof of service conflict with natural justice. en-us Sat, 18 Mar 2017 11:04:25 +0530 Sat, 18 Mar 2017 11:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7330 Section 33A limits adjournments to not more than three and requires that adjournments be granted and recorded on each occasion; issuing one consolidated notice with multiple alternative hearing dates departs from that statutory scheme. Section 37C mandates prescribed modes of service and, where proof of delivery for speed post is absent, service may be ineffective, impairing the party's opportunity to be heard. Authorities indicate that three adjournments conceptually entail four distinct hearing dates and that consolidated multi date notices without proof of service conflict with natural justice. Articles Central Excise Sat, 18 Mar 2017 11:04:25 +0530 https://www.taxtmi.com/article/detailed?id=7330