- (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 and the Special Leave Petition, the same are dismissed. Final Result : Dismissed ;