24 January 2012
As per section 85 of the finance Act, commissioner (Appeals) and as per section 86 of the act, Tribunal shall hear the appeal after hearing the person in appeal and follow the same procedure as prescribed under excise act, 1994 and under excise act, section 35 and 35C, it is stated that no adjournment shall be granted more than three times to a party during hearing of the appeal. Therefore, authority has to decide the case after three hearing.
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