2002 (7) TMI 639

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....orge, DR, for the Respondent. [Order per : Gowri Shankar, Member (T.)]. - The appellant is absent and unrepresented despite notice. By its letter of 18-3-2002 it seeks adjournment on the ground that the matter is quite old. However, we find that the appellant has been seeking adjournments from 1999 onwards and were permitted to obtain a copy of the appeal before the Tribunal. Therefore, suff....

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....re as no new excisable product came into existence. The contention in the appeal that the order has been passed in contravention of the principles of natural justice, since the appellant was not given an opportunity of being heard, is not acceptable. The Collector (Appeals) records that the appellant was given three opportunities of being heard and did not appear on any of these days. The claim th....