TMI Blog2009 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, there is no indication to show whether the officers of the department conducted proper investigation to bring out the truth. – held that - The law gives sufficient powers to officers to conduct enquiries and investigations to bring out the truth and without making any efforts, on the basis of non production of documents, on the basis of assumptions and presumptions, a case cannot be made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or providing technical know how to M/s. Techno Sales Corporation. 2. Heard both the sides. Learned advocate, Shri S.R. Dixit, on behalf of the appellants submits that the appellant firm is neither professionally qualified engineer nor an engineering firm and is not engaged in the business of providing consulting engineering services. He also submits that essential ingredients of the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appellants have deliberately concealed the fact that they have provided consulting engineering services which is proved by the fact that they had not produced the relevant agreement at all. 3. We have considered the submissions made by both the sides. As rightly pointed out by the learned advocate, the department has failed to show that the appellants are covered by the definition of consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting engineer by conducting proper investigation. The law gives sufficient powers to officers to conduct enquiries and investigations to bring out the truth and without making any efforts, on the basis of non production of documents, on the basis of assumptions and presumptions, a case cannot be made out against the appellants which is the case here. In the absence of any evidence to show that eit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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