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TMI Blog2009 (4) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... informing the retirement of the appellant from the partnership firm with effect from 1-4-1989 submitted the partnership deed of reconstituted firm and requested for carrying suitable amendment to the Central Excise Licence. Accordingly, the Superintendent of Central Excise, Harihar effected the amendment sought for by deleting the name of the appellant from the licence in accordance with the provisions of Central Excise Law. From the records of the case, it is seen that the appellants filed a suit before the Munsif Court at Ranebennur on 16-4-1990 in O.S. No. 272/90 pleading that he had been illegally removed from the partnership firm of M/s. A.A. Airani Sons and claimed declaration in respect of the status of partner and sought permanen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue has been dismissed by the Munsif Court in the year 1997 for default; that suppressing this fact the appellant filed a W.P. No. 54118/2003 in the Hon ble High Court of Karnataka which came to be dismissed and the writ appeal filed on this issue was also dismissed; that the appellants suppressing this fact also filed a W.P. No. 4768/2005 seeking the same reliefs claimed in the earlier writ petition. Since the W.P. No. 54118/2003 and Writ Appeal No. 1409/2004 have been dismissed on merits, the direction given by the Hon ble High Court in W.P. No. 4768/2005 is of no important consequence. The appellant in their reply to show cause notice contended that the reconstituted partnership deed was fabricated one; that the O.S. No. 292/90 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 20, 21, 22, 24 are also contravening by the decision of respondent partners damaging the appellant s claim. The appellant sought to insertion of his name and proper enquiry has to be made such an enquiry not made by the respondent authority. IV. The application filed by the appellant before the Commissioner of central excise to correction of the error and insertion of the deleted name of the partner i.e., Sri. Faize Mohammed Khan in the licence issued to M/s. A.A. Airani and sons. The said application dated 24-10-2003 is produced herewith and marked as Annexure C. V. The appellant submits that the respondents firms and its partners have colluded each other and fabricated this illegal records the deletion of the appellant from firm na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his partners taken advantages and created false documents by illegal method to houst the applicant from the firm and its partnership right. VIII. The appellant being filed representation before authority and appellant name has not been inserted by the office of the Excise authority failed to uphold the claim of the appellant. IX. The appellant being approached by filing writ petition and Hon ble High Court being allowed and remanded the matter for fresh consideration and enquiry and its deletion of the appellant from the firm name. The appellant being having all valid right claiming of partnership the claim has to be continued by authority, otherwise the appellant is put to great hardship injustice an loss and without his knowledge bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has got ample power to try this matter. XIII. The appeal is filed within the prescribed period. The appellant has paid the necessary charges payable under the provision. 4. It is also his further submission that appellants name was deleted from the licence by deceit and by the Officers without considering the genuineness of the documents. He would submit that the matter be considered by this court after calling for the records from the Authorities. He would also submit that the deed of partnership as entered in 1988 was in the favour of the current appellant. It is also his submission that the current appellant has been deprived of the partnership benefit in the firm, which has been paying the excise duty and they have been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The learned Commissioner (Appeals) after verifying the entire records came to the following conclusions. I have gone through the records of the case and considered the submissions made by the appellants in the appeal. I find that in the year 1990, the partner of the firm had made an application for amendment to the licence by producing a re-constituted partnership deed. Based on the application the Proper Officer had carried out the amendment by deleting the name of the appellant from the licence. When an authorised person makes an application the department is not required to go into the genuineness of the document. In the instant case the partner of the firm made an application and the Proper Officer under bona fide belief took acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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