2008 (8) TMI 808

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessee is a wholesaler, i.e., L-1 licensee of Indian-made foreign spirits (IMFS). The undisputed facts are that an inspection of the business premises of the assessee was carried out on August 23, 1997. The account books of the assessee were seized along with the excise record for the years 1996-97 and 1997-98. Physical stock verification was also carried out. All liquor which is imported into the State of Himachal Pradesh from outside is required to be entered at the excise barrier. It is not disputed that the assessee was importing liquor through Mehatpur where a multi-purpose barrier is situated. On going through the records of the multi-purpose barrier the assessing officer found that the assessee had been using the same per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M/s. Gwalior Distillery wherein the assessee itself had claimed that it had not received the first consignment. To this the assessee had no answer. Therefore, the assessing officer worked out the tax liability of the assesseefirm on the basis of the sale value of liquor imported into Himachal Pradesh through all the four consignments mentioned hereinabove. Penalty, etc., was also levied. In fact the partner of the assessee appearing before the assessing officer prayed for leniency on the ground that his partner may have played mischief in connivance with the Distilleries in Madhya Pradesh. Accordingly, tax of Rs. 2,01,000 and penalty of Rs. 55,000, i.e., total liability of Rs. 2,56,000 was fixed on the assessee. The assessee filed an....