Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (8) TMI 325 - AT - Central ExciseExtract: .......any corroborating evidence. In the light of the above authorities we hold that the Commissioner was justified in taking the view that undervaluation cannot be found against the assessees on the basis of bank statements. 8. emsp In the light of the above, we affirm the finding of the learned Commissioner and dismiss the appeals filed by the Revenue.
|