2001 (11) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt per : Jawahar Lal Gupta, J. (Oral)]. - Respondent No. 1 is engaged in the manufacture of motor vehicle parts. It claimed Modvat credit. The adjudicating authority came to the conclusion that the credit had been claimed on the basis of forged/fake invoices. Thus, the respondent was called upon to pay an amount of Rs. 1,52,159.14. The appeal filed by the respondent having been dismissed, it appro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of forged/fake invoices ? (2)        Whether the fraud committed by Respondent No. 1 and detected by the Assessing Officer after seeking clarification from the Deputy Commissioner and the assessment made by the Assessing Officer in good faith which was earlier to the detection of fraud amounts to knowledge on the part of the Assessing Officer and merits deno....