Held: Section 33A of the Central Excise Act, 1994 seeks to limit the adjournment that may be granted to a noticeee facing adjudication proceedings, to three dates. Thus, the mandate of the Act exists to conclude the adjudication proceedings expeditiously.

Once the legislature contemplates the limits of total adjournments to three date.....

Held: The impugned order passed by the learned Commissioner (Appeals) ex parte is without affording an opportunity of hearing to the appellant. Further, it is found that one consolidated hearing notice granting opportunity of hearing on three different dates i.e. 09.09.2022, 16.09.2022 and 23.09.2022 is clearly in violation of the principles of natural justice.

This.....

Held- This Court is satisfied that the principles of natural justice have not been followed in the present case and Respondent Authority appears to have passed the said order in a hot haste without giving a reasonable and breathing time to the petitioner Company for taking its defence before the said Authority and verif.....

Held - In view of the proviso thereto not more than three such adjournments can be granted. On a plain reading of sub-section (2) of section 33A of the Act and the proviso thereto, what the same envisages is fixing a date of hearing and in case if a party asks for time and makes out sufficient cause, then to adjourn the hearing. Since the number of such adjournments is limited to three, the hearing would be require.....