TaxTMI 
TaxTMI 
2020 (1) TMI 419
X X X X Extracts X X X X
X X X X Extracts X X X X
....rasad Paranjape, Advocate along with Mohit Raval, CA, for the Appellant. Shri N.N. Prabhudesai, Supdt., Authorised Representative, for the Respondent. ORDER Rectification Of Mistake application, which was heard on 4th June 2019, is taken up for order today. 2. It was submitted by Learned Counsel for the appellant that on the ground of fraud being played on the Revenue or on the Tr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng to the judicial decision reported in Warner Hindustan Ltd. v. Collector of Central Excise, Hyderabad, 1999 (113) E.L.T.24 (S.C.) and Precision Rubber Industries (P) Ltd. v. Commissioner of C. Ex., Mumbai, 2016 (334) E.L.T. 577 (S.C.), Learned Advocate for appellant also submitted that Tribunal cannot in its order make out a new case beyond the scope of Show Cause Notice and cannot like an equit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s observation, the id. AR. contended that such irregularity was sought to be purposefully remediated in raising ISD challan after the irregularity was pointed by the department. Raising strong objection to the contention of the appellant in respect of copies of two bills and concerning labour charges of shifting of machine, which should not have been produced before the appellate Tribunal and admi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6. While giving findings on such tampering with evidence on the basis of Section 73 of the Indian Evidence Act, handwriting and signature available on those tampered documents were compared and after being satisfied that those were really tampered documents, it was observed by me that fraud was practised on the Court and taking ratio of the above referred judgment in the case of S.P. Chen....