TMI Blog2008 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ls for proper demonstration on the order to make the order self-speaking. But coming to an abrupt conclusion without stating reasons shall defeat spirit of justice. - E/EDM/288-289/2004 - A-1151-1152/KOL/2008 - Dated:- 17-11-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri K.P. Singh SDR, for the Respondent. [Order per : D.N. Panda, Member (J)].- The first Appellant M/s. Bengal Hammer Industries (P) Ltd., in Appeal case No. EDM-288/2004 came in appeal against the order of Adjudication dated 28-1-2004 which held that the assessee availed huge amount of input credit on the basis vague invoices without receiving duty paid raw materials an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods purchased from the registered dealers were not technically feasible to be used for melting purpose. He also did not believe retracted statement of one Sri Haradhan Dutta, whose statement was earlier recorded in the course of judicial proceeding u/s 14 of the Central Excise Act, 1944. It was also found by him that the suppliers of inputs sold the same to the first appellant below the market price which was impracticable and the appellant failed to discharge burden of proof of authenticity of the documents. 4. Sri B.N. Chattopadhyaya, Ld. Consultant appearing for both the Respondents argued that when the goods were received by the appellant and used in the process of manufacture, availability of Modvat credit remains out of questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g statement of Sri Haradhan Dutta in absence of any material evidence establishing truth of retraction. The furnace capacity or the size and structure of the furnace whether can accommodate the questionable input needs thorough examination. Also pleading of the appellant that they converted the purchased inputs to make the same usable whether was really done calls from scrutiny on the basis of evidence. Verification of record to prove that there was cost incurred for such purpose is desirable at the interest of justice. The lowest purchase price claimed by the appellant also calls for scrutiny from the financial records of the suppliers and market report if any gathered. All these aspects need reconsideration and examination. 8. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antage of it. 10. The observations of the former Lord Chief Justice of England, Sir Edward Coke, more than three centuries ago, that "fraud avoids all judicial acts, ecclesiastical or temporal" was noticed by the Hon'ble Supreme Court in S.P. Chengalvaraya Naidu v. Jagannath, AIR 1994 SC 853. The Apex Court observed that a person whose case is based on falsehood has no right to seek relief in equity. In Delhi Development Authority v. Skipper Construction Company (P) Ltd., AIR 1996 SC 2005, the Hon'ble Supreme Court considered the concept of resulting trust and equity. It was held that where a person earned properties by smuggling or other illegal activities, all such properties whether standing in his name or in the name of his ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
