2007 (12) TMI 499

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ishra with Mr. A.D. Dubey i/b. H.P. Chaturvedi for Union of India. P.C. 1. Rule. Heard forthwith. 2. On the facts and circumstances we are clearly of the opinion that in the instant case what would be applicable would be Notification No.65/88 dated 1st March, 1988. A duty, therefore, lay on the Authority irrespective whether the petitioners had applied under Notification No.65/88 to consider th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n be no doubt that the authorities functioning under the Act must, as are duty-bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law--no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X