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2004 (4) TMI 96

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..... the respondents. In the facts and circumstances, the petition is taken up for final disposal today. 2. In this petition under Article 226 of the Constitution, the petitioners have challenged the order dated 2-8-2002 (Annexure "A") passed by the Commissioner of Central Excise (Appeals), Vadodara in Appeal Nos. 592 593 of 2002 and the order dated 23-9-2003 (Annexure "B") passed by the Customs .....

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..... but Mr. Paresh M. Dave, learned counsel for the petitioners has submitted that there is violation of principles of natural justice inasmuch as the request for adjournment made on behalf of the petitioners on 20-7-2002 which was received by the Office of the Commissioner (Appeals) on 24-7-2002 was not brought to the notice of the Commissioner (Appeals) at the hearing of the appeals on 25-7-2002 or .....

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..... adjournment was not brought to the notice of the Commissioner (Appeals). 5. On this short ground alone, we are inclined to set aside the order of the Commissioner (Appeals) and also the order of the Tribunal and to remand the matter to the Commissioner (Appeals) to decide the appeals afresh after giving the petitioners an opportunity of being heard. 6. The petition is accordingly allowed. The .....

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