Gujarat HC Interprets Adjournment Provision Under Excise Act

Regent Overseas Pvt Ltd Vs Union of India (Gujarat High Court)

The Court held that the provision for three adjournments translates to four opportunities for personal hearing since the first hearing does not count as an adjournment. It was observed that if three adjournments are granted, a total of four hearing dates are actually scheduled — the first original hearing date plus three adjourned dates.

In a ruling emphasizing adherence to principles of natural justice and statutory procedure, the Gujarat High Court has set a

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