2011 (2) TMI 433

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.... dated 31.05.2010. 2. None appears for the respondents. There is a request for seeking adjournment of hearing fixed for today. 3. After hearing the Ld. SDR and in view of the order proposed to be passed, it is held that there is no need for accepting the request for adjournment. As the respondents are not aggrieved against the order of the Commissioner (A) and the matter stands remanded by the C....

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....A), the respondents raised the issue of violation of principles of natural justice and claimed that the credit in dispute was not utilized and the concerned officials were free to conduct verification of relevant records and returns. In the light of the above, the Commissioner (A) has remanded the matter to the original authority. 5. Ld. SDR submits that subsequent to the amendment to Section 35A....

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....l disregard for the principles of natural justice in not granting personal hearing before passing the adjudication order. The claim of the respondents is that the credit wrongly taken was not utilized and therefore no interest was payable. There is no indication that the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been dul....