2011 (2) TMI 1067

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....t Per: Mr. M.V. Ravindran, Member (Judicial) This appeal is directed against Order-in-Appeal No. 281/2003 dated 29.8.2003.   2. The relevant facts that arise for consideration are during the period 1.4.1994 to 31.3.1998 the appellants had filed price declaration which were provisionally assessed.  These provisional assessments were finalised by the adjudicating authority on 20.8.....

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....to convince the adjudicating authority.  It is also his submission that they did not produce any evidence before the first appellate authority as it was not an issue before him.   4. Ld. SDR would submit that the question of absence of unjust enrichment has to be substantiated by evidence, which was not produced before the first appellate authority.   5. On careful consideration....