2002 (12) TMI 468

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.... the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  Both the stay petitions as well as appeals are involving a common question of law and hence they are taken up together for disposal as per law. 2. Counsel Shri R. Raghavan has submitted that they had sought for adjournment for four weeks as there was a marriage of the sister-in-law of the partner of the firm and he al....

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....n of these types of notices within a period of one year are also important here and he has noted that the notices were issued as early as January, 2001 and observed that any further delay in adjudication would negate the purposes of Section 11A. Counsel submitted that there was no notice from the ld. Commissioner that he would pass the order on 21-3-2002 in case if they do not appear before him as....

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....hi as reported in 1994 (71) E.L.T. 955 wherein also it has been held that the principles of natural justice are violated in case where the adjournment is not given if sought on general grounds. He also brought to our notice another judgment of the Tribunal Special Bench, New Delhi in the matter of City Drinks Ltd. v. Collector as reported in 1990 (48) E.L.T. 566 wherein also it was held that princ....

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....ses without granting any further opportunity to the appellant. Moreover Section 11A (2A)(a) of the Central Excise Act, 1944 inserted (with effect from 11-5-2001) vide Section 123 of the Finance Act, 2001 has a mandate to determine the amount of such duty within a period of one year after the issue of show cause notice under Section 11A (1) of the Act ibid. 4. We have considered the rival sub....