2006 (5) TMI 59

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..... K. Agarwal, JDR, for the Respondent. [Order] -1. This appeal is directed against Order-in-Appeal dated 2-3-2005 whereby the appellate authority upheld the Order of the adjudicating authority, 2. Considered the submissions made at length by both sides and perused the record. It is the contention of the advocate for the appellant that the order-in-original dated 23-11-2001 rejecting the refu....

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.... follow the principle of natural justice a final opportunity of hearing and production of documents was accorded for 21-11-2001. Neither you appeared for hearing on any dates when the case was fixed for hearing nor submitted the documents in support of your claim. Enough opportunity have been accorded to you to substantiate your claim. In view of the above, the refund claim by you is rejected a....