2014 (2) TMI 963

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... though this appeal was listed with cause title M/s. G. Tex Dyeing & Printing Mills Ltd. v. CCE, Jalandhar, record reveals that appellant in this case is Shri Parmod Kumar since appeal memo is verified by Shri Parmod Kumar who is the actual appellant challenging penalty of Rs. 60,000/- imposed on him. Therefore, cause title should be read as Shri Parmod Kumar C/o. G. Tex Dyeing & Printing Mills Ltd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is untruthful and the appellant was instrumental to create fake documents, role of the appellant cannot be appreciated. For lack of examination and corroborative evidence proving the retraction was under influence, but there were fake documents proposition of penalty of Rs. 60,000/- on the appellant is not possible to be sustained. Accordingly, penalty imposed on this appellant is waived and his a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X