Dismissing the appeal of the revenue , the Court held that ;the findings of the Commissioner (Appeals) were based upon sound principles and an appraisal of not merely the bank stock statement but also the RG-I registers and Form 3CB duly audited by the assessee’s auditors and accepted by the Excise Department. The appreciation of evidence was in no way unreasonable and the findings were in accordance with law. The Tribunal did not commit any error in affirming the order of the Commissioner (Appeals).( AY.1999-2000)