2016 (3) TMI 191

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.... Per D N Panda It is submission on behalf of the appellant that the manual invoices issued and computerized invoices issued have not caused prejudice to Revenue. It is strange that for the self-same transaction two invoices were issued. One was manual and the other was computerized. Reason of such issuance remained unexplained. Therefore, Revenue is directed to cause enquiry to satisfy the reas....

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....sion of Hon'ble High Court of Delhi in the case of Principal Commissioner of Customs Vs. Riso India Pvt. Ltd. - 2015-TIOL-2384-HC-DEL-CUS. 4. The pleadings of the appellant on limitation shall be examined at the time of examination of the result of the enquiry as stated above. 5. So far as the third aspect of the dispute relating to the sale through consignment agent is concerned, the or....