2007 (12) TMI 499

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..... edi 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 the same. This view finds support fr .....

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..... s 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 fairly. (emphasis supplied). .....

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