9911796707
TMI Blog2011 (4) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... of law and facts are involved in all these matters, they were heard together and are being disposed of by this common order. 2. Though, the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground sought to be raised on behalf of M/s Hindustan Mint and Agro Products Pvt. Limited who is the main assessee in the matter. 3. Learned Advocate for the said appellants company submitted that the impugned order was passed without giving fair opportunity of being heard to the appellants. He submitted that matter was fixed for hearing on 04.12.2009 but the notice in that regard was received by the appellants only on 03.12.2009. The appellants representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant time such restrictions were imposed upon the movement of the said Director. This fact was brought to the notice to the Commissioner, Meerut by the appellants under their letter dated 04.12.2009. Copy of the said letter was received in the office of Commissionerate and it is apparent that the said letter was in fact received in the office of Commissioner, Meerut on 04.12.2009, yet the impugned order merely records that inspite of service of notice, the appellants did not appear and adopted delay tactics. It is true that records disclose that on earlier occasion also the appellants had failed to appear for personal hearing but had filed the applications for adjournment. Undoubtedly, the same could be sufficient to contend that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of being heard to the appellants and then to pass the appropriate order in accordance with provision of law. The appellants shall appear before the Commissioner, Meerut on 16.05.2011 at 11.30 a.m. for further proceedings in the matter. The department shall issue notice to the appellants in Appeal Nos. 2316 & 2377 of 2010 regarding such appearance to the appellants in those appeals. As regards other appellants, Learned Advocates for those appellants have taken note of the next date of hearing and therefore there is no need of issuing any notice to them. In case the department has not furnished any of the copy of the relied upon documents to the assessees, same shall also be furnished within four weeks from today to the assessees. X X X X Extracts X X X X X X X X Extracts X X X X
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