2003 (9) TMI 603

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..... This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the Deputy Commissioner who after sanctioning the refund claim of the appellants, directed that the same be deposited in the Consumer Welfare Fund. 2. None has come present on behalf of the appellants in spite of service of notice .....

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..... harge the same satisfactorily. The entries in the balance sheet had been, in our view, rightly not accepted and relied upon as a substantial piece of evidence for want of corroboration from any other source. Those entries were not even found authenticated by the authorities below. The affidavit of an advocate regarding those entries could not be attached legally any credence for having no personal .....

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