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2015 (1) TMI 840 - CESTAT MUMBAIPenalty u/s 112(a) on Chartered Accountant (CA) for issuing false certificate - certificate issued on the basis of unsigned and unaudited documents - Contravention of licensing provisions - Held that:- Appellant had issued the certificate which was proved to be false. As regards the submission of the learned Counsel that certificates were issued on the basis of documents produced by M/s. Elit, it has been admitted that the documents submitted by M/s. Elit was unsigned and not audited. As a Chartered Accountant he is of duty bound to issue any certificate only on the basis of audited books of accounts. From the records, it is a fact that the certificate was issued by the Chartered Accountant without having any audited balance sheet or books of accounts. It is clear from the fact that the appellant has intentionally and very consciously certified the export turn over during the period 1998-99, 1999-2000 and 2000-2001 - offence committed by the appellant is clearly established and I do not find any infirmity in such findings and the Commissioner (Appeals) also correctly upheld the penalty imposed on the appellant - Decided against assesse.
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