2013 (7) TMI 899

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..... , for the Respondent. ORDER C.M. No. 4352/2013 : We have heard the counsel for the parties on this application for condonation of 69 days' delay. The appellant has submitted that they did not receive the order-in-original passed by the Tribunal and, therefore, delay is occasioned. In the reply it is stated that as per the information provided by the Tribunal, the impugned order was dispatched by .....

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..... s is undisputed and admitted position. It is correct that at the time of survey, no machinery or raw material was found, but the subsequent conduct of the appellant prevented the Revenue from conducting any further inquiry. Original books of account were not produced and it was claimed that they were lost. FIR was registered by the appellant on 26th September, 1997 i.e. 14 days after the inspectio .....

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..... han were not furnished. "The suppliers" were not produced. It is not possible to accept that the appellant did not have details. The appellant, therefore, had concealed facts which were within his personal knowledge. 4. We do not think that the order passed by the Tribunal can be categorized and regarded as perverse. Findings are plausible. The appeal is dismissed.
Case laws, Decisions, .....

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