9911796707
TMI Blog2001 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... REPRESENTED BY : Mrs. L. Mythili, Advocate, for the Appellant. Shri G.S. Menon, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - By miscellaneous application, appellant is seeking for retention of this file in this Bench on the ground that the appellants' head office and registered office is located within the jurisdiction of this Bench and in terms of CEGAT's Notice No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that his daughter was getting married and that it is not possible for him to go to Indore from Chennai on the date of hearing. It is contended that the Commissioner has recorded the prayer of adjournment but, however, he has proceeded to decide the case by rejecting the same. It is stated that they had given sound reasons for seeking adjournment and for the reasons stated by them, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage itself. Ld. Counsel would like to restrict the arguments only on the two grounds which, according to the counsel, are sufficient for remanding the matter notwithstanding the grounds they have taken on merits in this case. 5. Ld. SDR submits that they had been given several opportunities to appear and contest the case and as they did not turn up, the ld. Commissioner had no oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and this ground ought to have been accepted and the ld. Commissioner should have given him an adjournment. We are of the considered opinion that by proceeding with the case without granting adjournment to the Counsel, there is indeed violation of principles of natural justice. We further notice from para 16.4 of the impugned order the ld. Commissioner has clearly recorded the appellants' plea wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner with a clear direction that he shall given a clear date to the appellants and the Counsel to appear before him and argue the matter. The appellants are entitled to file further submissions and other evidences which they feel it necessary to file in the present case. The Commissioner shall hear the appellants in detail and pass a clear speaking order on all aspects of the matter including o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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