2011 (4) TMI 1109

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.... 2. Ld. Appellate authority in para 4 of the order finding no evidence in support of claim for refund, disallowed the same. 3. The appeal memo does not suggest whether the appellant had any evidence to produce.The appellants are not being present it would not be proper to dismiss their appeal, but send back the matter to the Ld. Appellate authority below for  an opportunity of production ....