1989 (4) TMI 100
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....ave filed an appeal in the Customs, Excise Gold (Control) Appellate Tribunal against the order passed by the Collector of Customs and Central Excise, Rajkot on 26-5-1988. The petitioners also applied for stay of the operation of the said order passed by the Collector, pending their appeal. The Tribunal by its order dated 5-10-1988, rejected the petitioner's request to exempt them from the requirem....
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....earing before the Tribunal on 5-10-1988. However, the communication of Junagadh office reached Bombay office after the date of hearing and therefore nobody could remain present on behalf of the petitioners on 5-10-1988 before the Tribunal. When the Officer-in-Charge of the Bombay office inquired with the Registry of the Tribunal, he came to know that an order on stay application was already passed....
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....as to whether or not the petitioners were given a proper opportunity of hearing before the Collector, it can be said that the petitioners had repeatedly asked for cross-examination of the said two experts. Moreover, looking to the contentions raised by the petitioners and the stake involved, it is not possible to believe that the petitioners remained absent on 5-10-1988 either because they did not....
TaxTMI