1999 (3) TMI 571

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..... . [Order per : Gowri Shankar, Member (T)]. Appeals are taken up for disposal after waiving deposit with the consent of both the sides. 2. A common notice, dated 26-6-1995 was issued to each of the appellants before us proposing for recovery of differential duties on goods manufactured by the assessees and proposing for imposition of penalties on the assessees as well as on others under .....

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..... 97 to seek adjournment. He was informed by the Commissioner s office that the Commissioner was out of station and that the matter would be adjourned, which is evident from his affidavit on 17-12-1998. 4. The Departmental Representative emphasizes that no adjournment was sought. 5. It is not clear whether the notices of hearing were served on the other persons. It appears that they were not ser .....

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..... tural justice. 6. Shri Vipin Kumar Jain assures that he will attend the hearing and will not seek adjournment without just cause and prays for a month s advance notice of hearing. We find this reasonable. 7. Appeals are allowed, and the orders in so far as it relates to the appellants before us are set aside. The Commissioner shall, after giving an opportunity of personal hearing to them, pass .....

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