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2014 (12) TMI 767 - AT - CustomsPower of adjournment - Choice of three dates for personal hearing in one letter - Adjudication procedure u/s 122A - Violation of principle of natural justice - Held that:- The words “give an opportunity of being heard to a party in a proceeding” in sub-section (1) of Section 122A of the Customs Act, 1962 make it clear that an opportunity of hearing is to be given to a party. The power of adjournment is given in sub-section (2) of Section 122A of the said Act. Proviso to Section 122A(2) has restricted to such adjournment not more than three times. In the present case it is seen from Para 26 of the adjudication order that an opportunity of hearing was given under Section 122(A)(1) of the Act, 1962 and the applicant requested for adjournment by letter dated 13-10-2013. Thereafter as contended by the learned advocate, personal hearing notice was issued by fixing the date at 16-11-2011 or alternatively at 18-11-2011 which would be taken as one opportunity. The Tribunal in the case of Afloat Textiles (P) Ltd., (2007 (7) TMI 444 - CESTAT, AHMEDABAD) observed that giving a choice of three dates for personal hearing in one letter and seeking of adjournment by the appellant by one month, would not amount to granting of adjournments three times. - Principles of natural justice have been violated by the adjudicating authority, which is in favour of the applicant and therefore, there is no need to look into the other two issues. - Matter remanded back the original adjudicating authority - Decided in favour of assessee.
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