1988 (3) TMI 301

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.... Syiem, Member (T)].  - The importers are right that the endorsement on the licence was not a condition of Notification No. 395/76-C.E. Its absence cannot bar their title to the exemption if the goods are qualified in terms of the law. And we are not told they do not qualify. 2. The Appellate Collector, however, notes in the last paragraph of his order that the Assistant Collector was n....

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....Appellate Collector did not enquire why the Assistant Collector exhibited non-satisfaction. He did even know for the non-satisfaction. In this, he failed to use his emendatory and reformative powers. It was perhaps true that the non-satisfaction was not the result of malafide or subjective (sic); it could have been the product of an error of judgment. But whatever we might say, we simply do not kn....