2001 (6) TMI 485 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal filed by M/s. Shri Ram Textiles against the order confiscating goods claimed by them. The Commissioner rejected their claim due to discrepancies in invoices and non-existence of firms from which goods were claimed to be purchased. The appellants failed to provide evidence to support their claim, leading to the dismissal of the appeal.