2003 (1) TMI 468

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....espondent. [Order]. -  In this appeal, the appellants have questioned the validity of the impugned order-in-appeal dated 25-6-2002 vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the A.C. disallowing refund claim of Rs. 1,90,855.83 to the appellants. 2. None on behalf of the appellants has come forward in spite of notice for today's hearing, to prosec....

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....ments and also of the statutory record maintained by the appellants regarding sale of goods and thereafter receipt of goods in the factory, had also been placed on record which are at pages 4 to 32. These documents were not, no doubt, produced by the appellants before the adjudicating authority. But since they have now produced, in the interest of justice, these documents deserves to be examined b....