2001 (12) TMI 361

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....K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Today the matter is posted for consideration of stay application. However, after hearing both sides, it is seen that the appeal itself can be disposed of. 2. The grievance of the applicant is that the case was adjudicated without considering the material produced by them in evidence. The learned Counsel for th....

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....roduced from the tubings or the plastic bags supplied by the appellant. Therefore, prima facie such material could not have been rejected as fabrications or brought in as a result of "after thought". The authorities below should have caused necessary verifications about the correctness of the transactions, if so considered necessary, and reached findings before confirming duty demand. Their reject....