9911796707
TMI Blog2008 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4-8-2006. The appeal was dismissed for non-compliance of CESTAT's order No. A/2216/WZR/06-C-II dated 13-11-2036. Miscellaneous application for restoration of appeal was filed by the respondent which was allowed vide order No. M/284/2007/C-I, dated 5-4-2007. After restoration, stay application was heard a fresh and vide CESTAT's order No. S/512/WZB/2007/CSTB/C-I, dated 27-7-2007, pre-deposit of the duty of excise and equal amount of penalty was wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was not challenging application for restoration of appeal on the ground of disputed signature of the applicant" is not correct because in filing of application for restoration of stay application, fraud has been committed and for this reason alone the applicant has filed rectification of mistake application on 30-8-07. In view of this it was prayed that the Tribunal may consider taking such action as has been considered at Para 5 in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 on the appeal and the stay application. We cannot look into the signatures in the restoration application and the signatures available in the revenue records as we are not the proper authority to determine whether the signature was forged or not. The facts in the present case are different from those in the case of Badri Narain Sharma (supra). In that case Shri Badri Narain Sharma presented himself before the court and admitted that the signature on appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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