TMI Blog2007 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ring in one letter and seeking of adjournment by the appellant by one month, would not amount to the fact as the adjournments have been sought three times. As such, we are of the view that the adjudicating authority’s approach is not in accordance with the principle of natural justice - E/430, 631 & 635/2007 - A/1675-1677/2007-WZB/AHD - Dated:- 4-7-2007 - Ms. Archana Wadhwa, Shri M. Veeraiyan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order : 34. To convene the principal of natural justice, opportunities to personal hearing were given to all the Noticees on 10-10-2006, 17-10-2006 and 31-10-2006. Also they were requested to file their defence reply on or before the date of personal hearing. Ample time and opportunity was given to all the noticees to file their defence submission and to represent their case during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44, the adjournment cannot be granted more than three times. Inasmuch as the letter of hearing mentioned three dates, he considered the appellant s request is to be taken as the adjournment was sought three times. We are afraid that the above approach of the Commissioner is not in accordance with the right interpretation of the provisions of Section 33A. Giving choice of three dates for personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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