2013 (8) TMI 780

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....nt application. With the help of Revenue we proceed to dispose the matter. This is an appeal where undue relief was granted by ld. Commissioner (Appeals) to the respondent basing on a FAX Message of the exporter M/s C.A. Gems of Hong Kong stating that due to typing error the weight of citrine exported was typed as 112.7 Cts., instead of 1112.70 cts relating to 42 pieces thereof. Such fax massage w....

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.... remain undisputed by the respondent even before ld. Commissioner (Appeals) except a flimsy plea that the FAX Message stated above brought out the typing error in respect of item one in the table below:- Lot No.   Description   Quantity as per Invoice (in crt) Quality actually found (In crt) Unit price as per invoice (in US$) Unit price as submitted by the valuer ....