2000 (6) TMI 254

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....ri Mewa Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Shri R. Santhanam, ld. Counsel arguing the Stay Petition for the appellants submits that there has been total violation of principles of natural justice inasmuch as no opportunity was provided to the appellants for presenting their case. He submits that the appellants had requested for a personal hearing which w....

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....e was not availed by the assessee and thus there was no denial of justice by not observing the principles of natural justice. He submits that on receipt of declaration of the appellant, the Asst. Commissioner verified the same on the spot. Enquiry report was prepared which was signed by one of the Directors of the Company. He submits that at that time no objection was raised. Ld. DR submits that t....