2009 (3) TMI 973

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....C.S. Rajput, DR, for the Respondent. ORDER Heard the learned Advocate for the appellant and the learned DR. 2. It is not necessary to go into various rival contentions sought to be raised in the matter and suffice to refer to only one issue on which the appeal can be disposed of. 3. It is undisputed fact that proceedings against the appellant have been initiated on the ground that he....

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....commit by such other person. Only upon commission or attempt to commit such fraudulent act, there could be a case of abetment thereof by the former. De hors the act which is alleged to have been abetted, there cannot be an act of abetment. 5. Being so, if the appellant is accused of abetment of fraudulent availment of Cenvat credit by the company of which he was the Manager, then unless the ....