TaxTMI 
TaxTMI 
1988 (4) TMI 288
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....J.D.R., for the Respondent. [Order per : V.T. Raghavachari, Member (J)]. - Under the impugned order dated 10-2-1983 the Collector of Central Excise, Madras held that in spite of sufficient time and opportunity being granted the appellants M/s. S.S. Jain & Company had not sent a reply to the show cause notice and had also not appeard for the personal hearing and he was, therefore, disposing of t....
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....the Collector is concerned the contention for the appellants is not without basis. The first date for the personal hearing was 26-7-1982 and the said hearing was cancelled by the Collector himself. The next hearing date was 30-10-1982, but this was again adjourned by the Collector himself to 20-11-1982. The Collector adjourned the hearing from 20-11-1982 to 14-12-1982 and we may, therefore, procee....
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....on 27-1-1983 also the Counsel could not attend due to the same problem. It is no doubt true that no specific request for adjournment had been sent setting out the said ground. However, we feel that interest of justice would be served if an order is directed to be passed after affording the appellants a hearing in which they may participate and set forth their submissions. 3. Accordingly the appea....