2002 (3) TMI 803

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....s. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of valves and cocks. On 19-8-94, the business premises of M/s. Dee Ell Metal Industries were searched and Shri Inder Raj Sing....

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....investigation was conducted from the other manufacturers. There is no documentary evidence regarding supply of goods with the brand name of M/s. Dee Ell Metal Industries by the appellants. In respect of parts of valves & cocks, recovered from appellants' premises, their contention is that these are old parts and manufactured prior to 1986. 5. We have perused the statement of Sh. Inder Raj ....