9911796707
TMI Blog2015 (1) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... unts. From the records, it is a fact that the certificate was issued by the Chartered Accountant without having any audited balance sheet or books of accounts. It is clear from the fact that the appellant has intentionally and very consciously certified the export turn over during the period 1998-99, 1999-2000 and 2000-2001 - offence committed by the appellant is clearly established and I do not find any infirmity in such findings and the Commissioner (Appeals) also correctly upheld the penalty imposed on the appellant - Decided against assesse. - Appeal No.C/85177/13 - Final Order No. A/1473/2014-WZB/C-IV(SMB) - Dated:- 12-11-2014 - Ramesh Nair, J. For the Appellant : Shri A K Prabhakar, Adv. For the Respondent : Shri SenthilN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Shri Giresh Matelia. Therefore, the certificate was issued in good faith and professional capacity. Therefore, he should not have been implicated in the case of contravention of provisions of Customs Act by which the Customs duty evasion has taken place. He also submits that though the appellant has issued the certificate but he is not the party to fraud committed by M/s. Elit. 4. Shri Senthil Nathan, Additional Commissioner (AR) appearing of behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of submissions made by both the sides, I find that the fact is not under dispute that the appellant had issued the certificate which was proved to be false. As regards the submission of the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d neither checked relevant purchase documents nor export documents but blindly issued the certificate at the instance of Shri Girish Matalia for an undisclosed consideration. I find that by issuing the said false certificate he facilitated imports by M/s. Elit without need of bank guarantee and thus became a party to the fraud to cheat the Government revenue. Though he has claimed that he issued the certificates in his professional capacity, I find that before certifying the said export, it was his duty to verify the correctness of the documents placed before him. I find that Mahesh Pathek has stated in his statement that the said certificates were issued by Shri Gala even though no such exports were physically made by him in the name of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
