9911796707
TMI Blog2011 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that in case of failure to appear on 18-1-2006, the appellants would be required to appear on 19-1-2006 and in case of failure to appear on 19-1-2006, then appellants were required to appear on 20-1-2006 - It appears that the appellants are justified in contending about failure to give them sufficient opportunity to contest the proceedings - Appeal is allowed by way remand to adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice dated 8-12-2005 requiring the appellant to appear for personal hearing on 18-1-2006 failing which on 19-1-2006, failing thereof on 20-1-2006. The Commissioner while observing that in absence of Additional Commissioner, the adjudicating proceedings were taken over by the Commissioner himself and that adequate time and opportunity had been given to the appellants but they had failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-1-2006. Undoubtedly, the notice also stated that in case of failure to appear on 18-1-2006, the appellants would be required to appear on 19-1-2006 and in case of failure to appear on 19-1-2006, then appellants were required to appear on 20-1-2006. Such a notice cannot be said to be issued for three days of hearing. Besides, it was in relation to the show cause notice issued hardly about 45 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is remanded for fresh adjudication. Since the matter relates to the year 2006, as the appellants have not yet filed the reply to the show cause notice, they are required to file the same on or before 28-2-11 before the adjudicating authority and thereupon to appear before the adjudicating authority on 14-3-11 at 11.00 A.M. for further proceedings in the matter. The adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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