2001 (12) TMI 361

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..... Member (T)]. - Today the matter is posted for consideration of stay application. However, after hearing both sides, it is seen that the appeal itself can be disposed of. 2. The grievance of the applicant is that the case was adjudicated without considering the material produced by them in evidence. The learned Counsel for the appellant took us through several sales invoices in support of his .....

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..... erefore, prima facie such material could not have been rejected as fabrications or brought in as a result of after thought . The authorities below should have caused necessary verifications about the correctness of the transactions, if so considered necessary, and reached findings before confirming duty demand. Their rejection as after thought was grossly illegal. An adjudicating authority cann .....

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