2003 (9) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Oder per : P.S. Bajaj, Member (J)]. -  This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Deputy Commissioner who after sanctioning the refund claim of the appellants, directed that the same be deposited in the Consumer Welfare Fund. 2. None has come present o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the consumer was on the appellants and they have failed to discharge the same satisfactorily. The entries in the balance sheet had been, in our view, rightly not accepted and relied upon as a substantial piece of evidence for want of corroboration from any other source. Those entries were not even found authenticated by the authorities below. The affidavit of an advocate regarding those entries co....