TaxTMI 
TaxTMI 
1994 (11) TMI 196
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....the Respondent. [Order per : K. Sankararaman, Member (T)]. - When the petition was taken up for hearing Shri J.S. Agarwal, learned Advocate who appeared for the petitioners stated that in this case there was no personal hearing prior to the adjudication of the case. In answer to a query from the Bench, Shri Agarwal conceded that sufficient opportunities were, no doubt, given as several dat....
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....Order-in-Original that the appellants repeatedly requested for adjournment. He could not keep the matter pending indefinitely as the hearing was getting repeatedly adjourned. He, therefore, submitted that the applicants do not have a clear case as far as their plea regarding denial of natural justice is concerned. He further added that on merits also the appellants do not have a good case. He conc....
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....have considered the preliminary submissions on the question of denial of natural juditice. Though, no doubt, the appellants have been granted opportunities of personal hearing which have been fixed on as many as 7 dates, we find that regarding the earlier dates when they requested for adjournments the Department had acceded to their requests. Regarding the requests for adjournment made later on wh....