https://www.taxtmi.com/caselaws?id=207897 The case involved alleged clerical mistakes in returns, discrepancies in goods' quantity and weight, and failure to verify stock records. The appellant claimed errors were unintentional, matching declared values with invoices. However, the respondent doubted accuracy due to repeated discrepancies. Authorities were criticized for not investigating reasons behind errors and trade practices. The court emphasized determining goods' weight and examining invoices. The case was remanded for re-adjudication to address procedural flaws and ensure a fair review, stressing the importance of thorough examination and compliance with regulations. en-us Fri, 02 Sep 2011 00:00:00 +0530 Wed, 28 Dec 2011 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207897 The case involved alleged clerical mistakes in returns, discrepancies in goods' quantity and weight, and failure to verify stock records. The appellant claimed errors were unintentional, matching declared values with invoices. However, the respondent doubted accuracy due to repeated discrepancies. Authorities were criticized for not investigating reasons behind errors and trade practices. The court emphasized determining goods' weight and examining invoices. The case was remanded for re-adjudication to address procedural flaws and ensure a fair review, stressing the importance of thorough examination and compliance with regulations. Case-Laws Central Excise Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207897