2007 (7) TMI 444

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....kar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duties and penalties in respect of all the applicants, we proceed to decide the appeal itself inasmuch as the impugned order was passed in violation of principle of natural justice. It is the appellant's case that the impugned order stands passed without giving th....

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....nment of hearing. The ground given by them is that the factory is closed; company is a sick unit and applied to BIFR etc. I observed that ground given by M/s. Aafloat is not sufficient. Moreover, as per proviso to Section 33A of the Central Excise Act, 1944 no such adjournment shall be granted more than three times to a party during proceedings and hence I proceed to decide the case on the basis o....

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....d not amount to the fact as the adjournments have been sought three times. As such, we are of the view that the adjudicating authority's approach is not in accordance with the principle of natural justice. The impugned orders are, accordingly set aside and appeals remanded to the adjudicating authority for de novo decision. Needless to say that the appellants would be afforded a reasonable opportu....