At, Supreme Court of India
By, THE HONOURABLE MR. JUSTICE A.K. SIKRI & THE HONOURABLE MR. JUSTICE ROHINTON FALI NARIMAN
For the Appellant: Jitin Singhal, Rupesh Kumar, Pankaj Bhatia, Vivek Chaudhary, Kailash Chand, Advocates. For the Respondent: Jaideep Gupta, Sr. Advocate, Arijit Prasad, T.M. Singh, B. Krishna Prasad, Advocates.
1. In both the matters, the Appeal and the Special Leave Petition, we find that the authorities below had rejected the invoices produced by the appellant/petitioner on the ground that they were not the invoices of the manufacturers. In these circumstances, the methodology adopted by the Commissioner in going into the actual parameters/measurements of the furnaces in order to ascertain their capacity cannot be termed as faulty. We are, thus, in agreement with the view taken by the authorities/courts below.
2. Finding no merit in this appeal
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and the Special Leave Petition, the same are dismissed.