2003 (3) TMI 194

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....arned Advocate appearing for the appellants submits that initially the date of hearing was fixed in the month of March, 2001. Thereafter, the case was adjourned to 11-4-2001. In the meantime the Commissioner was changed and a new Commissioner has taken over. The next date of hearing was fixed on 25-4-2001. On 24-4-2001 the applicants have written a letter making a request to the learned Commission....

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.... may be remanded to the Commissioner (Adjudication) for de novo adjudication to pass a fresh speaking order on merits, after giving reasonable opportunity of hearing to the appellants. 2. Shri S.S. Bhagat, learned SDR appearing on behalf of the Revenue submits that on perusal of the postal letter written by the department, it appears that factory was open, but they did not take delivery of the le....