2007 (2) TMI 49

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..... ority reject the appeals. - Appeal Nos. E/EDM 481/03 & 482/04 - Final Order Nos. A-152-153/KOL/2007 - Dated:- 21-2-2007 - [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides 2. The ld Counsel for the appellants states that the duty amount involved in the case has already been paid and the penalty imposed by the original authority has been set aside by the lower appellate au .....

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..... before the original authority or before the lower appellate authority 3. Considering the submissions made from both sides as well as records of the case and in view of the fact that the appellants are unable to produce the original invoices and have not substantiated their claim before the lower authorities we are of the view that the deductions claimed cannot be allowed at this stage Accordi .....

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