2011 (4) TMI 924

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....f law and facts are involved in all these matters, they were heard together and are being disposed of by this common order. 2. Though, the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground sought to be raised on behalf of M/s Hindustan Mint and Agro Products Pvt. Limited who is the main assessee in the matter. 3. Learned Advocate for the said appellants company submitted that the impugned order was passed without giving fair opportunity of being heard to the appellants. He submitted that matter was fixed for hearing on 04.12.2009 but the notice in that regard was received by the appellants only on 03.12.2009. The appellants representati....

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....relevant time such restrictions were imposed upon the movement of the said Director. This fact was brought to the notice to the Commissioner, Meerut by the appellants under their letter dated 04.12.2009. Copy of the said letter was received in the office of Commissionerate and it is apparent that the said letter was in fact received in the office of Commissioner, Meerut on 04.12.2009, yet the impugned order merely records that inspite of service of notice, the appellants did not appear and adopted delay tactics. It is true that records disclose that on earlier occasion also the appellants had failed to appear for personal hearing but had filed the applications for adjournment. Undoubtedly, the same could be sufficient to contend that the ap....