2002 (3) TMI 803

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..... per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of valves and cocks. On 19-8-94, the business premises of M/s. Dee Ell Metal Industries were searched and Shri Inder Raj Singh of M/s. Dee Ell Metal Industries made a statement tha .....

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..... no documentary evidence regarding supply of goods with the brand name of M/s. Dee Ell Metal Industries by the appellants. In respect of parts of valves cocks, recovered from appellants' premises, their contention is that these are old parts and manufactured prior to 1986. 5. We have perused the statement of Sh. Inder Raj Singh. In his statement, Sh. Inder Raj Singh specifically mentioned that .....

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