1987 (1) TMI 340

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....er (T)]. - When this appeal was called, no one appeared for the appellants. A telegram was read saying the partners of Guru Nanak Ice Factory were out of station and requesting another date for hearing. The bench decided this was not a sufficient cause for adjournment and so it rejected the request. The learned SDR was asked to present the department's case. 2.  He argued that not only was....