2001 (11) TMI 757

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.... Shri G.S. Menon, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  By miscellaneous application, appellant is seeking for retention of this file in this Bench on the ground that the appellants' head office and registered office is located within the jurisdiction of this Bench and in terms of CEGAT's Notice No. 1/2001, this bench can retain the file. The Bench ....

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....ried and that it is not possible for him to go to Indore from Chennai on the date of hearing. It is contended that the Commissioner has recorded the prayer of adjournment but, however, he has proceeded to decide the case by rejecting the same. It is stated that they had given sound reasons for seeking adjournment and for the reasons stated by them, the Commissioner ought to have accommodated them ....

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....to restrict the arguments only on the two grounds which, according to the counsel, are sufficient for remanding the matter notwithstanding the grounds they have taken on merits in this case. 5. Ld. SDR submits that they had been given several opportunities to appear and contest the case and as they did not turn up, the ld. Commissioner had no other choice but to proceed with the proceeding....

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....ted and the ld. Commissioner should have given him an adjournment. We are of the considered opinion that by proceeding with the case without granting adjournment to the Counsel, there is indeed violation of principles of natural justice. We further notice from para 16.4 of the impugned order the ld. Commissioner has clearly recorded the appellants' plea with regard to the proceedings having been i....