2020 (2) TMI 1494

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..... ount of strict adherence to the 3 opportunities and Section 33A of the Central Excise Act and when Supreme Court judgment in case of SALEM ADVOCATE BAR ASSOCIATION, TAMIL NADU VERSUS UNION OF INDIA [ 2005 (8) TMI 714 - SUPREME COURT] , the strict adherence to such procedural aspect would not treated as an impediment so as to prevent the authority from curtaining the opportunity in the facts of app .....

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..... t page-610 dated 31.10.2019 and page-27, para-5.37 and as observed in the order, it goes without saying that petitioner's request for adjournment was not granted on the count of strict adherence to the 3 opportunities and Section 33A of the Central Excise Act and when Supreme Court judgment in case of Sajem Advocate Bar Association T.N., Vs. Union of India, reported in (2005) 6 SCC 344, the st .....

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