No penalty for blank Form ST-18A on pre-2000 stock transfer where the notification did not require the form.

No penalty was leviable for carrying a blank Form ST-18A where the goods were transported as a stock transfer before the notification dated 30.03.2000. The pre-30.03.2000 notification regime did not require Form ST-18A to be carried for stock transfer, branch transfer, depot transfer or SOS transfer, so the blank form could not sustain penalty on these facts. The Revenue's relied-upon earlier decision was held inapplicable because it did not govern the applicable pre-notification regime.

---

---

Issues: Whether penalty was leviable for carrying a blank Form ST-18A in respect of a stock transfer made before the notification dated 30.03.2000.

Analysis: The goods were transported on 24.08.1996, and the transaction was found to be a stock transfer to branches. The legal position applied was that, prior to 30.03.2000, there was no requirement to carry Form ST-18A in cases of stock transfer, branch transfer, depot transfer or SOS transfer under the relevant notification. The blank nature of the form, therefore, did not justify imposition of penalty in the facts of the case. The earlier decision relied on by the Revenue was held inapplicable because it did not govern the pre-30.03.2000 notification regime applicable here.

Conclusion: Penalty was not leviable and the revision failed.

---