https://www.taxtmi.com/caselaws?id=83636 Where conflicting departmental test results had led to acceptance of a fresh NITRA examination, the NITRA report could not be discarded without convincing reasons. The order was also deficient because it did not properly address the plea against invocation of the extended limitation period or the contention that the assessee acted bona fide and that penalty was unwarranted. As the decision reflected inadequate application of mind and incomplete consideration of the material issues, the matter required remand for de novo adjudication with proper examination of the test report, limitation, and penalty. en-us Thu, 20 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83636 Where conflicting departmental test results had led to acceptance of a fresh NITRA examination, the NITRA report could not be discarded without convincing reasons. The order was also deficient because it did not properly address the plea against invocation of the extended limitation period or the contention that the assessee acted bona fide and that penalty was unwarranted. As the decision reflected inadequate application of mind and incomplete consideration of the material issues, the matter required remand for de novo adjudication with proper examination of the test report, limitation, and penalty. Case-Laws Central Excise Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83636