2014 (4) TMI 91

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..... is not evidenced - appellant’s silence proves that there is no merit in its appeal. Finding of the first appellate authority is based on evidences and is reasoned - Decided against assessee. - Appeal No. 2556/2010-SM - - - Dated:- 21-1-2013 - Shri D.N. Panda, J. For the Respondent: Shri S.K. Panda, Jt. CDR JUDGEMENT Per D.N. Panda; None present for the appellant. When t .....

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..... sclosed unaccounted purchase and clearance of biris of Rs. 2,05,361/-. Having no other defence the proprietor appellant Shri Mohd. Sher Ali admitted recovery of incriminating documents and contents therein, and also physical inventories of loos biris purchased from thekedar Shri Abdul Salam who admitted supply of the same by his statement dated 21.11.2006. Learned appellate authority considered th .....

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