2006 (2) TMI 29

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..... assessee before passing any adjudication order
[Order] - This appeal is directed against the Order-in-Appeal dated 3-1- 2005 which upholds the Order-in-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 o .....

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..... vidence regarding advance order and sale invoices, etc. From the record available before me it seems that the appellants had produced all the documentary 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 .....

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