2014 (4) TMI 368

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....EMENT The Appellant - Assess is a dealer in plywood. On 7.2.2009, the assessee was transporting plywood in the lorry from Bangalore to his branch at Chennai in Tamilnadu. The check post of respondent checked the vehicle. The driver produced the tax invoice, L.R. and declaration to the effect that it is a case of branch transfer. The driver did not produce the delivery note. The Check post autho....

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....oduced sufficient material to show that the transport was genuine transport from branch to branch. The Contention that there was no delivery note, the assesse should suffer penalty, appears to be untenable contention. The check post is almost on the border of the Karnataka State Boundary. There was no possibility to divert the goods inter- state. The goods were accompanies by the authenticated doc....