1995 (12) TMI 360

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....isionist and Sri B.K. Pandey, learned Standing Counsel, for the respondent. The revisionist's case is that it is a manufacturer of Lindane (T) for which the raw material is B.H.C. (T) which the revisionist purchases from M/s. Mico Farm Chemicals Limited, Madras. On January 19, 1991, a motor truck No. UPW4025 carrying 180 bags of B.H.C. (T) was found to have entered the State of Uttar Pradesh without having with it a form XXXI. The said truck was carrying the consignment of B.H.C. (T) consigned by the said M/s. Mico Farm Chemicals Ltd., Madras, and was to go to the revisionist. The truck was detained by the sales tax authorities and a show cause notice was issued to the driver who in its turn contacted the revisionist. The revisionist fil....

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.... XXXI, the consignment was accompanied by all other papers which included an excise gate pass, invoice and goods receipt which clearly indicated that the goods were coming from the aforesaid supplier and were destined to Bareilly for the dealerrevisionist. Form XXXI was presented to the officer, who had issued a show cause notice even before the goods were seized under section 28-A(6) of the Act and there was material to show that there was transhipment of goods at Nagpur where the vehicle was changed. The revisionist had also produced evidence to show that the concerned form XXXI was sent by it to supplier at Madras along with 8 other forms, and all this was done at the first instance. There is no circumstance, whatsoever which may indicat....