2014 (8) TMI 433

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..... consignor instead of second stage dealer - It is not desirable again to remand the matter when the Department was not conscious to enquire genuineness of the transaction nor questioned use of the goods in manufacture. There were ample opportunities for Revenue to enquire in this respect during de novo adjudication. It is a flimsy plea today that the particulars were not given on invoice. There wa .....

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..... the Tribunal. It is not desirable again to remand the matter when the Department was not conscious to enquire genuineness of the transaction nor questioned use of the goods in manufacture. There were ample opportunities for Revenue to enquire in this respect during de novo adjudication. It is a flimsy plea today that the particulars were not given on invoice. There was dereliction of duty by Reve .....

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