2005 (5) TMI 400

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..... 12-5-2005 - S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : Shri R. Nambirajan, Advocate, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : S.S. Sekhon .....

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..... e sustained on any acceptable logic. The plea of the ld. DR that the appellants did not produce the Balance Sheets of their suppliers cannot be a cause to load values arbitrarily. The officers had all .....

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