2008 (5) TMI 582

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..... e part of the assessee to mis-declare the goods in question - appeal dismissed - decided against Revenue. - C/715/2004 - A/946/2008-WZB/AHD - Dated:- 2-5-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri K.J. Sanchis, JDR, for the Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order of Commission .....

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..... be any motive or intention on the part of the assessee to mis-declare the goods in question. As such, by following the Tribunal's decision in the case of M/s. Geetanjali Woolen and the observation made by the adjudicating authority since the unit is located in SEZ, the intention was not evade law or duty, therefore, set aside the order of the lower authorities. We do not find any infirmity in the .....

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