2007 (1) TMI 535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to as, "the Act") is directed against the order of Tribunal dated March 18, 2000 relating to the assessment year 1997-98. The applicant was a registered dealer and was carrying on the business of edible oil. The applicant had purchased one tanker of edible oil from M/s. Ashoka Oil Mill, Newai, district Jaipur against bill No. 3693 dated February 9, 1998 and was transporting the goods through t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the Tribunal, which has also been dismissed by the impugned order. Heard learned counsel for the parties. Learned counsel for the applicant has produced the original copies of show-cause notice under section 28A of the Act, reply dated February 10, 1998 and the seizure order dated February 10, 1998. He submitted that before the Check-post Officer, bill and builty were produced and it ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orities below and the copy of the show-cause notice, reply and the seizure order and given my anxious considerations to the rival submissions made by learned counsel for both the parties. In the case of Jain Shudh Vanaspati Ltd., Ghaziabad v. State of U.P. reported in [1983] 53 STC 54; [1983] UPTC 198, a Division Bench of this court held that the goods under section 28A of the Act cannot be sei....