Just cause for dismissal: Falsification of time records as serious misconduct and fraud practice question

ABC Manufacturing, a company engaged in the fabrication of industrial equipment, assigned its employee, Mr. Ramon Cruz, a welder, along with three co-workers, to install a smokestack at a client’s plant in San Miguel, Pampanga. For two weeks, Mr. Cruz filled out daily time records (DTRs) indicating he worked eight hours each day, which formed the basis for his salary. However, the client’s owner and engineer later attested that the workers often arrived late, left early, and spent considerable time idle or resting. Affidavits from a co-worker and a neighbor corroborated that Mr. Cruz was frequently seen at home in the afternoons during the assignment period. After an investigation, ABC Manufacturing terminated Mr. Cruz for dishonesty and serious misconduct, specifically for falsifying his time records. Mr. Cruz filed a complaint for illegal dismissal, arguing that the company had no timekeeper at the site and that the evidence against him was insufficient. Should Mr. Cruz’s dismissal be upheld as valid? Explain.