2011 (9) TMI 419

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..... ope to get the benefit of judgment of the Apex Court because fraud nullifies everything. When fraud nullifies a decree, the appellant should face penalty. -Decided against the assessee. - E/2038/09-SM - - - Dated:- 1-9-2011 - MR. D.N. PANDA, J. Present for the Appellant: Ms. Sukriti Das, Advocate Present for the Respondent: Shri. B.L. Soni, D.R. PER: D.N.PANDA Ld. Counsel submit .....

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..... enal consequence. She relies on the judgement of Amrit Foods vs. CCE, U.P. reported in 2005 (190) ELT 433 (S.C.). 2. Ld. DR on the other hand says thatwhen goods did not move, the documents only made, the manufacture is not entitled to the cenvat credit claimedfraudulently. Therefore, the appellate authority has rightly dismissed the appeal of the appellant. 3. Heard both sides and perused the .....

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..... e of CCE, Mumbai vs. Kalvert Foods India Pvt. Ltd. reported in 2011 (270) ELT 643 (S.C.). When the fraud surfaced that has nullified every solemn act and all that emanate out of fraud should extinct because fruit of forbidden tree is always forbidden. When the appellant could not produce evidence to defend properly on 26.5.06 while recording statement in the course of judicial proceeding under sec .....

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