2007 (1) TMI 534

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....npur on January 1, 2003. On checking, two challan Nos. 1145 and 1444 dated January 1, 2003 were produced. On verification it was found that in the challans, registration number was printed in six digits.   The serial number was stamped and there was a difference in the number. On these facts, the genuineness of the challans was doubted. A showcause notice was issued asking the dealer to produce the books of account for verification. Dealer could not produce the challan book for verification and submitted that it was lost. The Assistant Commissioner (Mobile Squad), Kanpur seized the goods and subsequently released on furnishing of security at Rs. 13,280. In pursuance of the seizure of the goods, a penalty proceeding under section 13A....

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....ed that the copies of the challans and the challan book were not available before it, still the Tribunal held that the difference was minor. Learned counsel for the dealer submitted that the difference stated by the first appellate authority, has been held minor and the findings of the Tribunal is the finding of fact, therefore, the present revision is liable to be dismissed. In my view, order of the Tribunal is not sustainable. The penalty under section 13A(4) of the Act is leviable in case, if the goods found omitted to have been entered in the copy, documents and register. What is to be seen is whether the goods were found entered in the books of account at the time of inspection of the goods. Admittedly, when the goods were inspec....