https://www.taxtmi.com/caselaws?id=159046 A revisional order cannot be sustained where documentary discrepancies in consignment papers are satisfactorily explained as clerical mistake or inadvertence. The record showed that the consignments were supported by the relevant original invoices and transport documents, and the appellate authority accepted that there was no intention to evade tax while imposing only a nominal penalty for failure to explain the position at the check-post. On those facts, the appellate order was not erroneous or prejudicial to the Revenue, so interference in revision and restoration of the original penalty orders was unjustified. en-us Tue, 20 Feb 1996 00:00:00 +0530 Fri, 15 Nov 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159046 A revisional order cannot be sustained where documentary discrepancies in consignment papers are satisfactorily explained as clerical mistake or inadvertence. The record showed that the consignments were supported by the relevant original invoices and transport documents, and the appellate authority accepted that there was no intention to evade tax while imposing only a nominal penalty for failure to explain the position at the check-post. On those facts, the appellate order was not erroneous or prejudicial to the Revenue, so interference in revision and restoration of the original penalty orders was unjustified. Case-Laws VAT and Sales Tax Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159046