submitted to the investigating authorities. The said
documents have not been made a part of relied upon documents
and not supplied with ... that (a) the
entire investigation is incomplete, motivated and baseless; (b) the
department has not produced any document which conclusively
proves that goods
company when confronted with the said documents has denied any knowledge of the same. The documents recovered from the premises of Shri Bhatia is only ... limits of law of evidence. Having already held that the insufficient, incomplete documents, mentioning no details, having no reference to the appellants name
transaction. The involves the ascertainment of any
contingent liabilities pending litigation, incomplete
documentation or reporting any pending commitments
of the target company not recorded ... further indicated in the ascertainment of any contingent liabilities
pending litigation, incomplete documentation or reporting any
pending commitments of the target company not recorded
Facts of the Case" in the Memo of
Appeal, that incomplete documents were submitted by the respondent
on 05.07.2019 as a result of where
Customs Officers without
verifying the essential export endorsement, thus treating incomplete
documents as valid proof of export.
On intimation of fraud by PHJ, MMTC deposited ... with
due diligence in accepting the incomplete shipping bills and did not
verify the documents with the custom authorities. Had they acted more
diligently
care properly without alleging that such
credit was taken intentionally on incomplete documents. Hence,
the extended period cannot be invoked as has been held
taken
ST/88324 & 88329/2018
9
through improper/incomplete documents and CENVAT Credit of
Rs.32,14,579/- on failure of the Appellant
taken
ST/88324 & 88329/2018
9
through improper/incomplete documents and CENVAT Credit of
Rs.32,14,579/- on failure of the Appellant
explained that the said documents noted
by the Department is an incomplete document. The entire document is produced before
the Tribunal by the ld. Counsel
company when confronted with the said documents has denied any knowledge of the same. The documents recovered from the premises of Shri Bhatia is only ... limits of law of evidence. Having already held that the insufficient, incomplete documents, mentioning no details, having no reference to the appellants name
