2006 (11) TMI 355

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..... Jayakumar, Rameshwar Prasad Goyal, Advocates with them, for the Appellant. S/Shri Satish Pandey, Pankaj Kumar Singh, Medhavi Kumar, Ajay Majithia, Rajesh Kumar, K.L. Janjani, Advocates and R. Mohan, A.S.G., Mohan Parasaran, A.S.G., P. Parmeswaran, B. Krishna Prasad, T.V. Ratnam, Advocates with them, for the Respondent. [Judgment per : A.R. Lakshmanan, J.]. -  Leave granted. 2. Hear....

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....y adjourned the matter as the counsel for the revenue sought time to file an affidavit in reply of the Commissioner (Investigation). However, the Central Government Advocate in his letter dated 11th February, 2005, apart from making several incorrect statements quoted hereinabove, he has falsely stated that the court has granted interim relief in the matter. Today Mr. Rana, on instructions from Dr....

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....l apology and has filed an affidavit to that effect in writing on 27th March, 2006. In these circumstances, we leave it to the Revenue Secretary of the Central Government and to the C.B.E.C., New Delhi to take appropriate action as they deem fit against Dr. T.C. Kaushik and Mr. M.G. Rao." 4. The appellant - Dr. T.C. Kaushik filed an affidavit tendering his unconditional apology for the lapse....

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....e same. I pray that this Hon'ble Court be pleased to accept the same. Solemnly affirmed at Mumbai this 27th day of March 2006: Deponent'' 5. We have perused the affidavit tendering unconditional apology. In our opinion, the affidavit of apology appears to be honest and genuine. The High Court ought to have accepted the apology tendered by the appellant instead of directing the Revenue Secre....