2014 (8) TMI 1060

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..... d in those provisions that the forms had to be accompanied by consignment notes is also erroneous. However, the petitioner has to satisfy the Board with regard to some discrepancies appearing at internal page 3 of its order. Therefore, the impugned order of the Board is set aside and remanded back to the Board for consideration and passing of a fresh order within three months from the date of com .....

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..... X STC 520 remarked as follows : * * * * The omission to date the form, when the transactions were all dated, did not make the non-dating of the form a matter of great importance, because the transactions concerned indicated the approximate time when the declaration form was supplied. * * * * Therefore, the finding of the Board that the two C forms are inadmissible becau .....

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