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2011 (4) TMI 233 - CESTAT, AHMEDABADPrinciples of natural justice - Personal hearing was re-fixed for the 3rd time on 25.6.09 for which intimation was issued on 2.6.09. Shri S.N. Kantawala, Advocate vide his letter received by fax on 21.6.09 requested for further adjournment - the Commissioner(Appeals) has not granted adjournment of hearing fixed on 25.6.09 on the ground that he is not satisfied with the vague reasons forwarded by advocate - Held that:- really fail to understand if the above reasons given by the advocate are not sufficient reasons, what could be a better ground for seeking adjournment than the one advanced by the advocate - Further note that the hearing was fixed on25.6.09 which was sought to be adjourned by advocate to 15.7.09 - The Commissioner(Appeals) has passed the impugned order on 13.10.09 - Cannot appreciate the fact of non-granting another date of hearing on 15.7.09 as requested by the advocate, especially when the order stand passed by the Commissioner after a period of more than 3-4 months from the last date of hearing - Decided in favour of assessee.
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