2017 (10) TMI 3

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....ithdrawn the said application after lengthy arguments. So, the application is dismissed as withdrawn. On Merit 3. The present appeal is filed against Order-in-Appeal No.6869/2009 dated 13.4.2009. Shri Amaresh K. Singh, learned Counsel submits that the copy of necessary documents have not been provided to the appellant inspite of several requests from day 'one'. He also submits that without documents, no argument can be advanced in this case. He refused to have received any document which was made available to him. Finally, learned Counsel submits that so he cannot argue the case. For the purpose, the appellant has moved the Misc. application under section151 of Code of Civil Procedure, 1908 which has been withdrawn after the lengthy a....

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....n the year 2009. Even after a decade, the learned counsel is unable to argue the case on merits. 6. On the other hand, Shri Sharvan Bansal, learned Counsel for the department submits that whatever documents were available with the Department, the same were offered to the appellant but he never collected it. No new document can be generated. 7. After hearing both the parties, we are of the view that learned Counsel is not arguing the case on merits but using tactics for delaying the proceedings, which cannot be accepted. Misuse of judicial process is not permissible. Regarding the documents, the Commissioner (Appeals) in the impugned order has given his submission in para 4.4 (supra) :- 8. From the record, it appears that the appell....

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....gum as proprietor. It appears that initially, there was no firm like M/s. Powerkon System and this new firm was floated by Shri Kamruddin in the name of his wife Smt Fatima Begum only to bifurcate the sales of M/s. Servokon Systems Pvt Ltd. in order to remain within the exemption limit of Rs. 30 lakh (as the then limit was) under Notification No.1/93 dated 26.02.93. The attendance registers recovered from M/s. Powerkon System had shown that there were 22 labours / employees working with M/s. Servokon Systems Pvt. Ltd. The statement of Shri Kamruddin was recorded. From the record, it appears stated that both the units are run by close family members i.e. husband and wife, Shri Kamruddin and his wife Smt. Fatima Begum. 10. Further, it appe....