2009 (6) TMI 104

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....pellant. Shri A.K. Prasad, Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the ld. Advocate for the applicant and the ld. Jt. CDR for the respondent. 2. The contention of the applicants that on account of destruction of the records, in relation to financial year 2001-2002, they could not produce the same, yet ignoring this aspect, the auth....

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....n of the relevant records has fixed the true liability for the said year. It was further submitted that the contention about the destruction of records cannot be of any help to the appellant. In the circumstances, the contemporaneous record might be available with the service recipient of the appellants and the appellant could have very well produced the same before the authority. 3. It is not ....