2005 (4) TMI 454

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..... . [Order per : P.S. Bajaj, Member (J)]. - In this appeal the appellants have disputed the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has disallowed their refund claims and affirmed the order-in-original. 2.We have heard both the sides and gone through the record. From the record, we find that the appellants are engaged in the manufacture of motor ca .....

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..... mission of original copies of the invoices in order to prove the sale of the motor cars and also to show that manufacturer had not collected the duty from the purchasers of the motor vehicles and if collected, had refunded the same equvilent to the exemption duty amount. But the appellants as we find from the record, have failed to produce those invoices. Their plea that they filed the copies of t .....

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