TMI Blog2011 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... f failure to appear on 19-1-2006, then appellants were required to appear on 20-1-2006 - It appears that the appellants are justified in contending about failure to give them sufficient opportunity to contest the proceedings - Appeal is allowed by way remand to adjudicating authority - E/1351/2006-EX - 138/2011-EX(PB) - Dated:- 20-1-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear for personal hearing on 18-1-2006 failing which on 19-1-2006, failing thereof on 20-1-2006. The Commissioner while observing that in absence of Additional Commissioner, the adjudicating proceedings were taken over by the Commissioner himself and that adequate time and opportunity had been given to the appellants but they had failed to avail the same and hence proceeded to decide the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of failure to appear on 18-1-2006, the appellants would be required to appear on 19-1-2006 and in case of failure to appear on 19-1-2006, then appellants were required to appear on 20-1-2006. Such a notice cannot be said to be issued for three days of hearing. Besides, it was in relation to the show cause notice issued hardly about 45 days prior thereto. In those circumstances, the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the year 2006, as the appellants have not yet filed the reply to the show cause notice, they are required to file the same on or before 28-2-11 before the adjudicating authority and thereupon to appear before the adjudicating authority on 14-3-11 at 11.00 A.M. for further proceedings in the matter. The adjudicating authority shall dispose of the matter as expeditiously as possible. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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