2000 (9) TMI 657

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..... lant. Shri S.K. Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we dispense with the requirement of duty and penalty and stay recovery thereof and proceed to hear the appeals themselves with the consent of both sides. 2. The duty demand in the present case has been confirmed on the ground of clandestine clearance of galvanised MS .....

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..... ce due to Department adjourning the matter either on the ground that the adjudicating authority was not available, or for other reasons. The last date fixed for hearing was 23-3-2000, when the appellant's Counsel had sent a request for adjournment giving particulars of the cases fixed for hearing before the Tribunal on that date. However, the Commissioner has held that since the appellants did not .....

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