maintenance of excise records or for either controverting the credibility of available documents which according to the Appellants are false, or otherwise for explaining away ... entries in prescribed records and documentation.
14. In fact, considering the scale on which such fabrication and forgery of records has been undertaken and admitted
document is copy of a letter written by Smt. Nazma to Regional Manager, Bank of Baroda, Ajmer which refers to the Will as a forgery ... evidence to prove the genuineness of a document held by the lower Court to be a forgery.
Interpreting the expression "or for any substantial
official action upon such a document cannot sanctify it or otherwise make it lawful. Such a document cannot give rise to any right or benefit ... they would be encouraged to manufacture fake documents in a legion. What was originally a forgery would remain null and void forever and it would
sanctification subsequently done on it. Forgery is antithesis to legality and law cannot afford to validate a forgery. The Revenue also relied upon a decision ... they would be encouraged to manufacture fake documents in a legion. What was originally a forgery would remain null and void for ever
found to be fabricated and obtained on the basis of a forged document, the assessee could not be deprived of the benefits legitimately available ... namely, that the basic document i.e DEPB itself is not a forged document, but has been obtained by fraud/forgery. In these circumstances
also felt sorry for the act of forgery resulting in defrauding the Govt. on the basis of documents signed by him. He admitted that
found to be fabricated and obtained on the basis of a forged document, the assessee could not be deprived of the benefits legitimately available ... namely, that the basic document i.e DEPB itself is not a forged document, but has been obtained by fraud/forgery. In these circumstances
sent the GRs in question for expert opinion to examiner of questioned documents. That authority expressed the opinion that, "The writings and signatures stamped ... unit did not take place and the documents and other evidences produced were the result of forgery/falsification.
6. During the hearing today, the learned
goods exported against advance licence No. 3049838 for alleged fabrication of documents under which goods were exported to fulfil export obligations against two other export ... submits that, notwithstanding his contention that for alleged forgery or fabrication of documents covering export of goods against different advance licences the present action
made by the buyers. The fraud was perpetrated through false and fabricated documents created by Mr. Rajiv Khanna, Sanjay Sethi alias Vinay Sethi ... sanctification subsequently done on it. Forgery is antithesis to legality and law cannot afford to validate a forgery.
viii) The decision of constitution bench
