Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2008 (3) TMI 195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted:- 3-3-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri C.M. Sharma, Consultant, for the Appellant. Shri Anil Balani, Advocate, for the Respondent. [Order per: K.K. Agarwal, Member (T)]. - This is a miscellaneous application filed by the revenue. As per contents of the application, it seeks to bring on record a fraudulent application of the respondent for restoration of appeal as the signature of the respondent, Shri Mohammed Hussain Abdul Sattar, on restoration application was not tallying with the signatures available with records of the department. 2 . The respondent was ordered to pre-deposit 50% of the duty demand by the CESTAT vide its order Nos. S/621-622/WZB/06/CSTB/C-II, dated 4-8- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uments dated 23-24-7-2007 shows that the application for restoration of the stay application/appeal filed in the name of Shri Mohammed Hussain Abdul Sattar before the Tribunal on 22-11-06 was a fraudulent application as the signature on the said application was not that of Shri Mohammed Hussain Abdul Sattar. In view of this the Order No. M/284/07/C1, dated 5-4-07 which became non-stat because the said order came to be passed/or was obtained based on fraudulent documents and on bringing this fact to its notice the Tribunal ought to recall the said order of 5-4-07 restoring the stay application as it is an error apparent on records. In view of this position it was submitted that the finding of the CESTAT in order dated 19-11-07 that "revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion filed by the revenue. 5 . We have considered the submission. We are unable to understand the purpose for which the application has been filed. While in one para it is stated that there is an error apparent in record in our order dated 5-4-07 in restoring this stay application, whereas, in the other para, some error is being pointed out in our order dated 19-11-07. The restoration application has to be filed within six months of the date of the order and in any case, the present application is beyond that time and hence cannot be considered. 6 . As regards forgery, no case has been established before us that a forgery has been committed. We find that the revenue has not disputed the signature of Shri Mohammed Hussain Abdul Sattar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates