ORDER
M.V. Ravindran, Member (J)
1. 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 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 benefit of Notification. He submits that all these are recorded by the adjudicating authority and has rejected the claim without granting any hearing.
3. Learned D.R. submits that the adjudicating authority who has passed the order is successor in the office. He submits that he has no objection, if the matter is sent back for reconsideration.
4. Considered the submissions made by both sides and perused the record. I find from the Order-in-Original that the adjudicating authority clearly mentions that his predecessor granted personal hearing to the appellants and during the personal hearing the appellants were directed to produce some evidence 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 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 before passing any adjudication order, in spite of the fact that the appellants had appeared before the predecessor. The adjudicating authority should not have passed the order without granting any personal hearing to the appellants.
6. In view of the above. Order-in-Original is flawed and the subsequent Order-in-Appeal upholding the same is also liable to be set aside. The Order-in-Appeal is set aside and appeal allowed by way of remand to the original adjudicating authority, for deciding the matter afresh after granting an opportunity to the appellants to produce evidence in support of their claim and after granting them an opportunity of personal hearing. Appeal allowed by way of remand to the original adjudicating authority.
(Dictated and pronounced in the Open Court)