2018 (2) TMI 1762

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.... Mishra,J. Following orders were passed in the matter on 8.1.2018:- "Learned counsel for the revisionist submits that the description in the TDF form with regard to the date and time of entry of vehicle into State of U.P., as well as its exit has been incorrectly construed by the Tribunal, inasmuch as the date of entry of vehicle into State is 23.6.2017 which is misread as the date of ....

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....of the revisionist that the date of entry and date of exit in the TDF has been misread by the Tribunal. The explanation submitted by the revisionist that the price of gambier depends upon its quality has also not been examined. The department appears to have applied rates available on the net. The assessee, however, has filed various documents to show that a lower rate was otherwise prevalent in t....