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2000 (5) TMI 833

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.... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Shri P.K. Das, learned Advocate appearing for the appellants assails the impugned order of the Additional Commissioner on the ground that no personal hearing was granted to him. He submits that last date of hearing was fixed by the adjudicating authority on 17-9-1998 vide office letter dated 14-9-19....