1998 (6) TMI 178

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In the impugned order dated 5-5-1997, the Commissioner has inter alia given a finding that the appellants have taken deemed credit of approximately Rs. 10 lakhs on the basis of the documents issued by non-existing persons. The applicants submit that in order to support their contention that the traders from whom they p....