2013 (6) TMI 300

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..... it is stated by the appellant that lower court record may be called for and examined. 2. It is strange in this case how both the authorities below relied on the statement of a person who does not appear to be in any way connected to the business. Shri Bhaskar Gupta who was son of a Partner being present during investigation on 17.08.2009 the team made inventory of the goods and recorded his stat .....

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..... f Shri Bhaskar Gupta is reliable and if so, in what manner in the eyes of law. Apart from that he should also examine entire record relating to HR Coils/Strips since allegation of investigation is that there was higher quantity of 25.73 Kgs of such goods valued at Rs.7,56,462.00 was found by investigation. The appellant shall have fair opportunity to defend its case on the basis of evidence which .....

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