2004 (4) TMI 96

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....val, learned senior standing counsel for the Central Government waives service of Rule on behalf of the respondents. In the facts and circumstances, the petition is taken up for final disposal today. 2. In this petition under Article 226 of the Constitution, the petitioners have challenged the order dated 2-8-2002 (Annexure "A") passed by the Commissioner of Central Excise (Appeals), Vadodar....

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....500/- in the other appeal. 3. This petition would also have met the same fate on the same ground, but Mr. Paresh M. Dave, learned counsel for the petitioners has submitted that there is violation of principles of natural justice inasmuch as the request for adjournment made on behalf of the petitioners on 20-7-2002 which was received by the Office of the Commissioner (Appeals) on 24-7-2002 was n....

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....standing counsel for the respondents is not in a position to dispute that the petitioners' request for adjournment was not brought to the notice of the Commissioner (Appeals). 5. On this short ground alone, we are inclined to set aside the order of the Commissioner (Appeals) and also the order of the Tribunal and to remand the matter to the Commissioner (Appeals) to decide the appeals afresh af....