2007 (4) TMI 169

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..... by the Comm.(A) – Revenue’s appeal dismissed - E/ESM-94/2007 - A-777/KOL/2007 & S. O. No. S-386/KOL/2007 - Dated:- 26-4-2007 - [Order per] - Ld. JDR appearing for the Revenue submitted that the appeal order passed by the ld. Commissioner (Appeals) on 16-11-06 suffers from legal infirmity when the Collector's Certificate does not serve the purpose of law. I reiterated grounds of appeal submitte .....

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..... that the Certificate issued by the Collector had served public purpose. 4. Heard both sides and perused the records. There is no doubt brought out by Revenue to question the Certificate dated 24-9-05 issued by a public servant who is a Collector. The public servant is presumed to have acted bona fide and on good faith complying with the requirement of the law and issued the Certificate at P .....

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