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2015 (10) TMI 1171 - CESTAT AHMEDABAD

2015 (10) TMI 1171 - CESTAT AHMEDABAD - TMI - Validity of impugned order - Three dates of hearing granted with one notice only - Held that:- Adjudicating authority proceeded on the basis that three opportunities for personal hearing had been granted and no further adjournment shall be granted as per proviso to Section 33A of the Central Excise Act, 1944. We find that three dates of hearing were granted by one notice, which is not proper as per the proviso to Section 33A of the said Act, 1944 as .....

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vocate on behalf of the Appellant submits that the impugned order was passed in gross violation of principles of natural justice. He submits that the personal hearing was fixed for three dates by one hearing notice, which is contrary to the provisions of Section 33A of the Central Excise Act, 1944. He relied upon the decision of the Tribunal in the case of Imtiaz Ahmed Vs Commissioner of Customs, Mangalore - 2014 (308) ELT 625 (Tri-Bang). He submits that the Appellant Company was under BIFR and .....

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