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    <title>2005 (10) TMI 126 - CESTAT, NEW DELHI</title>
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    <description>On comparison of signatures, the Tribunal found a prima facie case that the earlier appeal and stay application were not signed by the person appearing before it. The verification in those papers was treated as false, and the appeal memo and stay application were viewed as fabricated in the name of the stated proprietor. As the conduct disclosed apparent offences of false evidence, forgery, use of forged documents as genuine, and criminal conspiracy, the Tribunal directed the Registrar to lodge a complaint and preserve the record for investigation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54605</link>
      <description>On comparison of signatures, the Tribunal found a prima facie case that the earlier appeal and stay application were not signed by the person appearing before it. The verification in those papers was treated as false, and the appeal memo and stay application were viewed as fabricated in the name of the stated proprietor. As the conduct disclosed apparent offences of false evidence, forgery, use of forged documents as genuine, and criminal conspiracy, the Tribunal directed the Registrar to lodge a complaint and preserve the record for investigation.</description>
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