Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 419 - CESTAT MUMBAIRectification of mistake - scope of SCN - Fraud - HELD THAT:- While giving findings on such tampering with evidence on the basis of Section 73 of the Indian Evidence Act, handwriting and signature available on those tampered documents were compared and after being satisfied that those were really tampered documents, it was observed by me that fraud was practised on the Court and the appellant was denied relief of any kind since its case was not based on justice equity and good conscience. There is no merit in ROM application which is again based on false pleading like no opportunity was given to the appellant to defend the allegation of fraud and the proceeding was concluded behind the back of the Appellant - ROM application is rejected with a cost of ₹ 10,000/- imposed on the appellant to be paid to the Government Treasury within one month of communication of this order.
|