2017 (1) TMI 1436

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..... .20 per kg. - Held that: - we are not able to understand from the facts of the present case as to whether the officer conducting his adjudication has applied his mind in good faith to law. If he fails to discharge his duty under law, having his own scope to call for entire details, it is very difficult to appreciate the Revenue’s case after twelve years - appeal dismissed - decided against revenue .....

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..... 2. We are conscious that such a misdeclaration has caused prejudice to Revenue. But we are not able to understand from the facts of the present case as to whether the officer conducting his adjudication has applied his mind in good faith to law. If he fails to discharge his duty under law, having his own scope to call for entire details, it is very difficult to appreciate the Revenue s case af .....

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