1988 (6) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urvedi, S.D.R., for the Respondent. [Order per : IJ. Rao, Member (T)].  - We heard Sh H.P. Arora, the learned Advocate for the appellants and Smt. Nisha Chaturvedi, the learned SDR for the respondent. Shri Arora submits that it is a fact that there were 3 opportunities of personal hearing on 21.4.1987, 18.8.1987 and 14.9.1987. He explained that on the first date he could not proceed to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... mentioned therein was multiplied by 150, the number of bills issued by the appellants. We have considered the submissions of both sides. The Collector in his order observed that obviously the appellant was adopting dilatory practices to delay proceedings. On hearing the appellants, it appears to us that on the last two occasions the Learned Counsel was busy in the Tribunal and could not attend to....