2007 (12) TMI 84

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....er (T)  [Order per: M.V. Ravindran, Member (J)]. -1. This stay applications are directed against the confirmation of demand and imposition of penalty. Since the issue involved in this appeals in a narrow compass waive of pre-deposit of the amounts involved is granted and the and appeal itself is taken up for disposal. 2. Ld. Chartered Accountant appearing on behalf of the appellant subm....

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....sel for the applicants appeared before the adjudicating authority was on 30-12-1999. The change in adjudicating authority requires a personal hearing to be granted which was done in this case, that was on 18-4-2007. Non-appearance on that date could not be held against them. We are of the considered view that when the adjudicating authority is re-considering the issue almost after 7½ years, it wa....