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TMI Blog2018 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against appellant. - Appeal No. E/86405/2018 - Order No. A/86978 / 2018 - Dated:- 26-7-2018 - Hon ble Dr. Suvendu Kumar Pati, Member ( Judicial ) Shri G.P. Pingle, Consultant for the appellant Shri H.M. Dixit, AC (AR) for the respondent ORDER The appellant M/s Kagaz Packaging has brought this appeal against the order of the Commissioner(Appeals) in refusing to condone delay of 21 days in filing appeal before him and not going to the merit of the case concerning imposition of excise duty on packaging material used for export of foods along with interest and penalty awarded by the first adjudicating authority on the ground that appellant failed to produce rewarehousing certificate from the concerned authority ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the Commissioner (Appeals). 4. Heard both sides and perused the case records. It is found from the appeal memo and other documents available on record the initial appeal was preferred before the Commissioner (Appeals) holding the same to have been filed within the limitation period and the date of receipt of order-in-original was shown as 05.04.2010 while on enquiry made from the Nashik Commissionerate Division III by the Commissioner (Appeals), it was found untrue as the same order was dispatched by the Registered post AD on 04.03.2010 and the AD was received back on 15.03.2010. Holding 15.03.2010 to be the date of receipt of the order, the Commissioner therefore gave his finding rightly that the appeal was filed 21 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t but in reality, going by the ethical practice adopted by the appellant it would amount to fraud within the definition of IPC. It has been held in numerous judicial pronouncements of the Apex court, the leading case being reported in AIR 1994 SC 853, in the case of S.P Chengalvaraya Naidu vs Jagannath that a person whose case is based on false suit has no right to approach the Court. He can be summarily thrown out at any stage of litigation. 6. I find it proper to reproduce the relevant para of the said judgment. The courts of law are meant for imparting justice between the parties. One who comes to the court, must come with clean hands. We are constrained to say that more often than not, process of the court is being abused. Prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and it appears improbable that such letter would take more than 3 weeks to travel a distance of 20 km to reach its head office. Therefore no illegality or infirmity is found in the order of Commissioner (Appeals). Further the first adjudicating authority disallowed the claim of the appellant on the ground that it failed to produce proof before it regarding such despatch of Form ARE-1 to the Superintendent but the same does not appear to be a valid reason. In fact the liability of consignor would cease upon receipt of its copy from the consignor, still it cannot be believed that the copies of such receipt annexed to the appeal memo were not anti-dated or subsequently manufactured in view of the conduct of the appellant noticed in suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X
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