1993 (8) TMI 287

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....der passed by the Assistant Commissioner (Judicial) whereby the latter had confirmed the levy of penalty under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 and setting aside the said order, remanded the matter to the assessing officer for fresh disposal. The contention raised by the revisionist in both these revisions is that there was no material whatsoever to justify the proceedings against the present revisionist and the order of remand that has been passed to enable the assessing officer to collect evidence was unjustified. The facts are that the revisionist deals in machinery and machinery parts. On July 11, 1985, there was a raid by Excise Department on house No. 83/17A Parmpurwa, Kanpur, from where some quantity of foreign l....

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....r (Judicial) remanding the matter to the assessing officer. Penalty under section 15-A(1)(o) was also levied by the Sales Tax Officer vide order dated October 9, 1985. The assessee preferred appeal to the Assistant Commissioner (Judicial) who confirmed the levy of penalty. The Tribunal for the reasons stated above has set aside the penalty order also and remanded the matter back to the assessing officer. As is evident from the orders of the authority below apart from the information that the revisionist had some connection with the aforesaid liquor no other material had been brought on record by the assessing officer either to support the levy of penalty or the assumption that the revisionist was dealing in liquor. There is nothing to....