CESTAT cannot allege fraud on haphazard and hurried basis

Essel Propack Limited Vs Union of India and others (Bombay High Court) When the appeal of the petitioner was heard by the CESTAT, learned counsel for the petitioner furnished sample invoice copies to justify labour charges incurred. It was at that stage that the authorized representative of the department raised objection that such invoices could not have been produced before the CESTAT without It was he who pointed out to the two invoices and alleged that there was insertion of words ‘labour charges’ to convert transportation bills to labour charge bills. Thus, he alleged that fraud was p...