2010 (10) TMI 408

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..... bunal is not bound to transfer the case to the Division Bench merely because there was a request made in that behalf - The Tribunal was bound to consider and appreciate the written submissions which were filed on record - The written submissions were not such which one could brush aside without application of mind - The impugned order does not disclose any application of mind or consideration to .....

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..... objection. In the light of this, we were taken through the written submissions, the copy of which is placed on record; wherein the following three contentions were raised : (1) The Appellants have failed to take cognizance of the fact that in the instant case the interest was levied by the Dy. Commissioner in Order-in-Original dated 9-5-2008 under the provisions of Rule 8(3) of the said Rule .....

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..... above contentions appear to have been considered by the Tribunal. There is no threadbare discussion vis- -vis above three contentions raised. The Tribunal may have been justified in refusing to grant adjournment. Tribunal is not bound to adjourn the case merely because the adjournment is sought. Similarly, the Tribunal is not bound to transfer the case to the Division Bench merely because there wa .....

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