2009 (8) TMI 1098

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.... check-post officer stationed at the border between Karnataka and Maharashtra found the goods owned by the petitioner-assessee-dealer transported without being accompanied by commensurate original documents. A xerox copy of the original document produced the next day did not convince the officer for permitting the goods to pass through. As a follow up action, the goods which had been checked on....

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....at annexure D) held that the original authority had given an opportunity and levy of penalty being justified in terms of the statutory provisions, dismissed the appeal. The further appeal to the Karnataka Appellate Tribunal in S.T.A. No. 126 of 2006 also met the same fate, as the Tribunal noticed further facts such as change of ownership of the goods while in transit and thereby the present petiti....

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....uments had been produced before the check-post officer and even before the order is passed, the original is also placed before the check-post officer and therefore there is absolutely no justification for levy of penalty on the petitioner on the premise that there was non-compliance with the requirements of law; that, in fact, this court has taken the view in several other cases that compliance ca....