https://www.taxtmi.com/caselaws?id=247200 An appeal under Section 35-G of the Central Excise Act was discussed in the context of waiver of pre-deposit obtained on a false representation that the duty demand had been fully deposited. The High Court reiterated that fraud vitiates all judicial acts and that an order procured by fraud is a nullity, so the appellant could not rely on equitable relief or insist on a merits hearing. It further noted that no substantial question of law arose for admission. The appeal was therefore treated as not maintainable on merits and liable to be dismissed against the assessee. en-us Thu, 07 Mar 2013 00:00:00 +0530 Mon, 05 May 2014 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247200 An appeal under Section 35-G of the Central Excise Act was discussed in the context of waiver of pre-deposit obtained on a false representation that the duty demand had been fully deposited. The High Court reiterated that fraud vitiates all judicial acts and that an order procured by fraud is a nullity, so the appellant could not rely on equitable relief or insist on a merits hearing. It further noted that no substantial question of law arose for admission. The appeal was therefore treated as not maintainable on merits and liable to be dismissed against the assessee. Case-Laws Central Excise Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247200