2011 (9) TMI 419

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..... id not  indicate the provision of law under which penalty can be demanded against the appellant. For that reason, the appellant made application to the authority to inform under which provision penalty was proposed to be levied. By letter dated 21.5.08 the authorities specified that penal action was proposed for the alleged acts of omission and commission detailed in the show cause notice and .....

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..... f para 3 of the appellate order indicates that M/s. Chand Industry was beneficiary of the fraud committed by the appellant. Investigation came to know about spurious document issued by the appellant when they recorded the statement of Shri Naresh Guleria, Director of the appellant on 26.5.2006. The appellant categorically admitted that goods were not delivered but only invoices were issued to the .....

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..... se Act 1944, there is nothing rebuttal today to discard the statement of the director of the appellant. Ld. Counsel when relies on the decision of Apex Court in Amrit Foods case it should show that it has acted in all fairness in the eyes of law. Therefore, when the Revenue disclosed that the omission and commission brought the appellant to the fold of penalty due to fraud committed against Revenu .....

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