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2011 (7) TMI 969 - AT - Central ExciseCondonation for delay - held that:- error committed by the Consultant should not be a reason for not condoning the delay and dismissing the appeal. Application for stay - Evasion of duty - misdeclaration - authorized signatory - held that:- adjudicating authority has clearly recorded that the Government Examiner of Questioned Documents, Hyderabad has reported, that signatures made on the application for Central Excise Registration Certificate, and the declaration, do not tally/match with the signatures of Shri S. Hotwani/Shri H. Bulchandani. This would definitely indicate that the applications for registration and declarations of stocks were not made by the appellant/applicants hereinabove either in their capacity as director of the companies or in their personal capacity. It is also seen from the findings recorded by the adjudicating authority that there is no corrobrative evidence on records, to come to a conclusion that the appellant company and two individuals had played any role in the entire exercise of duty evasion by M/s. KGPF. - Pre deposit waived - stay granted.
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