Appellate Tribunal rules in favor of appellant due to Revenue's failure to investigate transaction genuineness.

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, citing the Revenue's failure to investigate the transaction's genuineness or the use of goods in manufacturing, despite chances to do so. The appellant's appeal succeeded due to the Revenue's neglect of duty.

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The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, stating that the Revenue failed to inquire about the genuineness of the transaction or the use of goods in manufacture, despite opportunities to do so. The appellant's appeal was allowed due to the Revenue's dereliction of duty.

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