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2009 (6) TMI 232 - CESTAT, MUMBAIApplicant requesting for adjournment of hearing on the ground that, the KARTA of M/s. R.M. Dhariwal (HUF) is sick and has been hospitalized - merely because of a member of industrial firm including the Chairman or Karta is sick or is in hospital or he is advised to be in hospital for number of days that itself cannot be a ground for adjournment of hearing in relation to such firm, unless his presence at the time of hearing for the matter is absolutely necessary – application not indicating aht presence of KARTA necessary or the matter would be argued personally by Shri R.M. Dhariwal - the ground disclosed in the application is not at all sufficient for adjournment of the hearing. However, being the first occasion on the first day of hearing, we grant adjournment as the last opportunity to the appellants
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