2004 (1) TMI 420

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..... [Order]. The factual matrix of the case is in a short compass. The capricious capers of a Chemical Examiner who keeps oscillating between two view points has precipitated two rounds of litigation culminating at the table of the Commissioner (Appeals). The first round of litigation arose from the opinion of the Chemical Examiner that the biscuits manufactured by the Assessee could be consi .....

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..... ildering performance of confusion and inconsistency. The compendium of contradictions would have made any Assistant Commissioner enter into a state of Hamletian hamartia. Fortunately this Lower Adjudicator who was compelled to resort to a management of contradictions sought to shift the focus from speculation to the real world for the counter factual is on the ground for anyone to see. The astound .....

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