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2013 (6) TMI 86 - GUJARAT HIGH COURTTribunal dismissed the appeal despite the adjournment sought by the appellant - tribunal refused to adjourn the matter without assigning any proper and cogent reason for not adjourning the matter. - held that:- Tribunal has refused to adjourn the mater on 26-12-2012, which has caused great prejudice to the petitioner as the Stay Application could no be argued on merit on behalf of the petitioner and the Tribunal passed ex parte order directing the petitioner to deposit ₹ 40,000,00.00 (Rupees Forty Lacs) within a period of 8 weeks. The order passed by the Tribunal being contrary to the principles of natural justice, is liable to be quashed as direction is liable to be issued for deciding the Stay Application of the petitioner afresh giving opportunity of hearing - decided in favor of assessee.
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