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2018 (10) TMI 81 - AT - Central ExciseCENVAT credit - allegation of fraud and tampering of evidence is raised against the appellant - section 73 of the Indian Evidence Act. Held that:- As per section 73 of the Indian Evidence Act, comparing of handwriting and signature can be done by a court but even such requirement would not arise in the instant case since to a man of ordinary prudence, two different handwriting are visible in those two bills and it appears that labour charges have been purposefully inserted in the bills to cover the services availed under the Cenvat Credit Rules - Going by the unethical practice adopted by the appellant, it can be said that the same would amount to fraud within the definition of IPC. The documentary evidence produced before the Court have no connection on the actual transactions made by the appellant but those appear to have been are created for the purpose of meeting the requirement of law - fraud established - Appeal dismissed.
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