TaxTMI 
TaxTMI 
1978 (9) TMI 60
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...., Additional Secretary to the Government of India]. - Govt. of India has considered the points raised by the petitioners in the Revision Application and has also examined the records of the case. The petitioners were given an opportunity for personal hearing which was not availed of and requested that the written submissions may be taken on records and the case decided. 2. The brief facts are t....
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.... submitted that all the proceedings were vitiated. 4. Regarding the appeal proceedings the petitioners have alleged that there was denial of opportunity of natural justice asmuch as the notice for hearing which was fixed at Bhopal on 21-3-1977 was very short. The telegram is said to have been received by the petitioners on 19-3-1977. On that date the general elections were going on and followin....
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....ty was imposed for the first time, it is observed that no attempt has been made by the petitioners at any stage to correlate the seized stock when the pre-budget stock declared by them. In the absence of such correlation this plea is unsubstantiated and is dismissed as such. (iii) Regarding the alleged denial of natural justice, it is noted that an opportunity for personal hearing was given to the....