2001 (4) TMI 899

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....ellant's learned counsel and the learned Government Advocate fully in this appeal to the extent that we have heard them on the merits both as far as the factual position and the legal position are concerned. We are satisfied after a detailed examination of the record that the finding recorded in favour of the appellants by the appellate authority which is to the effect that the requisite documents....

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....Advocate who submits that every set of documents is scrutinised and that the physical checking is done on a random basis and it is his submission that if the documents do not bear any indication of having been checked that there is something highly suspicious and that therefore the revisional authority has very rightly interfered. We have taken very serious note of what has been pointed out by the....