2018 (12) TMI 445

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....t stated that there has been a gross violation of the principles of natural justice and hence prima facie they have a case in their favour. Accordingly, they pleaded that the pre-deposit may be dispensed with. During the arguments, the learned counsel for the appellant referred to para 61, 62 & 63 of the order in original SDE/PKD/IV/08/2008 dated 25.02.2008 whereby he argued that although they were sent notices for personal hearing and cross-examining however they vide their letter dated 31.01.2008 had requested that the hearing and cross-examination be adjourned to 20th February, 2008. But the adjudicating authority did not give them any further chance thereafter and decided the case. Hence neither were they heard nor any opportunity to cr....

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....ty in the order in as much as the principles of natural justice is concerned. They also stated that the principles of natural justice is qua both the parties and cannot be limited to only one side. They were repeatedly given opportunities but they did not avail of it. On the letter dated 31.01.2008 as referred to by the counsel for the appellant during the hearing, they stated subsequent to that the adjudicating authority had given them three dates i.e. 06th, 07th & 08th February, 2008 on which dates they did not appear. They further stated that as per Rule 4(7) of FEMA. Foreign Exchange Management (Adjudication proceedings & Appeal) Rules, 2000, if any person fails, neglects/refuses to appear before the adjudicating authority, the adjudica....

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....n, Advocate who appeared on behalf of the present appellant Shri V. Bhaskaran attended the proceedings on 28.11.2007. Proceedings were adjourned to 10th, 11th & 12th December, 2007. On 30.11.2007, summons under Section 53 of FERA, 1973 was issued to Shri Janakiraman the then Chief Enforcement Officer, who participated in the investigations, for his appearance on 13th & 14th December, 2007. Both Shri Kaandasamy and K.V. Dhanapalan, Advocates were also informed about the proposed dates which was attended by Mr. Dhanapalan on behalf of the appellant. The counsel for the appellant Mr. Dhanapalan started examination of the Chief Enforcement Officer and at the request of the advocate the examination was adjourned to 17th & 18th January, 2008. ....