1995 (8) TMI 151

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....Appellants. Shri K.K. Dutta, JDR, for the Respondents. [Order  per  :  G.P.  Agarwal,  Member  (J)]. -  Being dis-satisfied with the ex parte impugned Order-in-Appeal the appellants have filed their present appeal. 2. Arguing on behalf of the appellants Shri Gopal Prasad, Ld. Advocate, submitted that the case was posted for hearing by the Collect....

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....;Considered. In the impugned Order-in-Appeal it is stated by the Collector (Appeals) in paragraph 2 that "Personal hearing was granted on 24-4-1991. Neither appellants nor their authorised representative appeared for hearing nor any request for adjournment was received. The cases are, therefore, be decided on merits". This order was passed on 29-4-1991. From the photo-copy of the said letter of re....