Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty

Diamond Creations Vs C.C.-Mundra (CESTAT Ahmedabad)

Coming to the contention of revenue regarding forgery of the textile committee report, we do not find any reason to go into the detail as the fact that reports were forged does not impact the classification assuming the reports relied upon by the department are the original one as was held in Sunrise Trader case (supra). Lastly personal penalty on the charge of forgery of Textile Committee report, Mumbai on Bajrang Sharma, Amit Momamya and Mahesh Bhanushali, have been impos

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