https://www.taxtmi.com/caselaws?id=4578 A quasi-judicial excise officer making RT-12 assessments cannot be subjected to disciplinary recovery merely because the assessment is later treated as legally wrong. Mere error in law, without more, is insufficient to amount to misconduct; disciplinary action requires prima facie material showing recklessness, culpable negligence, undue favour, corrupt motive, bad faith, or lack of integrity. As no mala fide or extraneous consideration was shown and the action rested mainly on alleged legal error and revenue loss, the Tribunal's view that recovery or penalty was unsustainable was affirmed. en-us Thu, 10 Jan 2008 00:00:00 +0530 Sat, 10 Jan 2009 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4578 A quasi-judicial excise officer making RT-12 assessments cannot be subjected to disciplinary recovery merely because the assessment is later treated as legally wrong. Mere error in law, without more, is insufficient to amount to misconduct; disciplinary action requires prima facie material showing recklessness, culpable negligence, undue favour, corrupt motive, bad faith, or lack of integrity. As no mala fide or extraneous consideration was shown and the action rested mainly on alleged legal error and revenue loss, the Tribunal's view that recovery or penalty was unsustainable was affirmed. Case-Laws Central Excise Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4578