2006 (2) TMI 29

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....-Original rejecting the refund claim of the appellants. 2. At the outset learned Advocate appearing for the appellants submits that as per the direction of the adjudicating authority he had submitted C.A. certificate regarding non-passing over of the duty liability to his customers and has also produced detailed invoices and a chart showing the detail of export made by them in order to avail the ....

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....evidence before the adjudicating authority, along with C.A. certificate. It is also very evident from the record that the current adjudicating authority has not granted any personal hearing to the appellants and after assuming the office, passed the order on the basis of record available in his file. 5. It is settled law that the successor in office should grant personal hearing to the assessee b....