2018 (8) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for export of foods along with interest and penalty awarded by the first adjudicating authority on the ground that appellant failed to produce rewarehousing certificate from the concerned authority against clearance of nil rate of duty under the cover of ARE-3. 2. Ld. Counsel for the appellant submitted that initially appeal was filed before the Commissioner (Appeals) but as it was filed in 21 days delay and no specific delay condonation was filed, appeal was dismissed against which appellant preferred an appeal before this Tribunal. In the earlier occasion, and vide order passed by this Tribunal in Order no. A/86728/16/SMB dated 14.03.2016 matter was remanded back to the Commissioner (Appeals) with a direction to give an opportunity ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... AD on 04.03.2010 and the AD was received back on 15.03.2010. Holding 15.03.2010 to be the date of receipt of the order, the Commissioner therefore gave his finding rightly that the appeal was filed 21 days after the two months period fixed for filing of appeal against the order of first appellate authority. The Commissioner (Appeals) had also held that the appellant mis-stated deliberately the date of delivery of order. In the interim order passed by the Tribunal dated 22.08.2013 in order no. S/713/12/SMB/CIV, the Member(Technical) also did not find anything wrong in the impugned order passed by the Commissioner. The matter was remitted back to the Commissioner (Appeals) only to provide an opportunity to the appellant to examine the eviden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....law are meant for imparting justice between the parties. One who comes to the court, must come with clean hands. We are constrained to say that more often than not, process of the court is being abused. Propertygrabbers, tax-evaders, bank-loan-dodgers and other unscrupulous persons from all walks of life find the court-process a convenient lever to retain the illegal-gains indefinitely. We have no hesitation to say that a person, whose case is based on falsehood, has no right to approach the court. He can be summarily thrown out at any stage of the litigation." 7. In Indian Bank Vs. Satyam Fibres (India) Pvt. Ltd. (1996) 5 SCC 550 it was held by the Hon'ble Supreme Court has follows:- "since fraud affects the solemnity irreg....