Johannesburg – On the day that court papers were filed accusing SA Revenue Service (SARS) commissioner, Tom Moyane, of lying under oath in the Vlok Symington case, he evaded testifying in the case of SARS former spokesperson. In responding papers filed before the North Gauteng High Court in Pretoria in the Symington case, Moyane denied opening a criminal case against former finance minister Pravin Gordhan. Symington responded saying he did not understand why this was in dispute as former police minister Nathi Nhleko and National Director of Public Prosecutions Shaun Abrahams both publicly stated that Moyane was the complainant in a fraud case against Gordhan.Constructive dismal caseAs news broke that Moyane potentially lied under oath, his presence as a witness in former spokesperson Adrian Lackay's constructive dismal case before the Commission for Conciliation, Mediation and Arbitration (CCMA) was highly anticipated. It was expected that he would be the last witness to testify on behalf of SARS after his personal assistant Sister Sibongile Mashinini appeared before CCMA Commissioner Joyce Nkopane earlier this week. READ MORE: Tom Moyane's former PA accused of fabricating testimony, CCMA hearsInstead of putting himself in the hot seat, it appears the SARS Commissioner opted out with the revenue service's legal team closing its case without his appearance. When proceedings got underway, instructing attorney for SARS, Martin Modjadji, indicated to Nkopane that they would not be calling further witnesses.“Both parties have agreed to file closing arguments by September 29, 2017 and the matter has been set down for finalisation for November 6, 2017 at 09:00. This is the final day for oral submissions to be made,” said Nkopane.'Forced to quit'Lackay, who was employed for 11 years at SARS, maintains he was forced to leave after it became untenable to associate himself with the goings on at the revenue service.He tendered his resignation in February 2015.In his testimony, Lackay indicated that Moyane made himself unavailable, that he was deliberately left out of important events and because of this could not fulfill his role as spokesperson. He also indicated there was no attempts by SARS to find out where media leaks about the so called rogue unit were coming from or to dispute that there was a rogue unit. On Tuesday, Mashinini testified about a meeting between Moyane and Lackay, which purportedly took place on January 22, 2015.Mashinini said, “Mr Moyane asked me to go and call Adrian because he was not satisfied with the support that he was getting from him. I called Adrian and before I left, he [Moyane] asked me to remain behind.Unavailable"The commissioner greeted Adrian, asking about his wife and newborn. Then he told him that he asked me to remain behind because every time he asked me to call him, I could not reach him."Mashinini said Lackay apologised to Moyane.Another SARS lawyer, Advocate Iphaphras Motimele, told Mashinini that Lackay had testified that the meeting had been "aggressive" and not as cordial as she made it sound.To which Mashinini responded: "Not to my knowledge”.Lackay’s lawyer, Advocate Richard Moultrie, told Mashinini that he would submit to the commission that her testimony was recently fabricated. Earlier in the week suspended SARS executive Jonas Makwakwa was also accused of lying during his testimony.