Imposition of penalty - penalty on signatory - Unless cogent ...
Penalty Requires Substantial Evidence: False Affidavit Retraction and Appellant's Involvement in Fake Documents Must Be Proven.
February 25, 2014
Case Laws Central Excise AT
Imposition of penalty - penalty on signatory - Unless cogent evidence is brought to record to say that retraction in affidavit is untruthful and the appellant was instrumental to create fake documents, role of the appellant cannot be appreciated. - AT
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