1998 (8) TMI 300

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..... ar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)] - Appeals taken up for disposal after waving deposit. 2.  The Commissioner (Adjudication), Mumbai was designated as the adjudicating authority in respect of these six notices issued to the assessees and other persons located at Pune. After some correspondence date of hearing before the Commissioner was fixed for 4-12-199 .....

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..... xcise, Pune were transferred to the Commissioner (Adjudication), Mumbai, after that post was created sometime in September, 1997. When the advocate for the noticee met Superintendent (Adjudication) and asked for adjournment, the Adjournment was promised and not refused. We are therefore of the view that the appellant has not been given proper opportunity of being heard and set aside the impugned o .....

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