Allowing the writ petition of the revenue the Court held that  Settlement Commission based on certain incorrect details accepted assessee’s contention that customer’s gold weighing 14499.40 gm. was wrongly shown as assessee’s gold in absence of customer’s signature in delivery challan and granted immunity in favour of assessee causing prejudice to interest of revenue, said order was to be quashed and matter was to be remitted back for fresh consideration.  (AY.  2012-13)