2007 (12) TMI 84

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..... Ravindran, Member (J)]. -1. This stay applications are directed against the confirmation of demand and imposition of penalty. Since the issue involved in this appeals in a narrow compass waive of pre-deposit of the amounts involved is granted and the and appeal itself is taken up for disposal. 2. Ld. Chartered Accountant appearing on behalf of the appellant submits that there is violation of prin .....

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..... e the adjudicating authority was on 30-12-1999. The change in adjudicating authority requires a personal hearing to be granted which was done in this case, that was on 18-4-2007. Non-appearance on that date could not be held against them. We are of the considered view that when the adjudicating authority is re-considering the issue almost after 7½ years, it was incumbent upon him to grant another .....

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