2013 (7) TMI 864

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....ondent. ORDER Heard Sri Rahul Agrawal, learned counsel for the revisionist and Sri U. K. Pandey, learned counsel for the respondent. 2. The revision is directed against the order of the Tribunal dated June 19, 2013 by which the order of seizure dated June 10, 2013 has been upheld and the seized goods have been directed to be released on furnishing security of Rs. 4,90,000 as reduced by th....

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....om tax in U. P. vide notification dated July 13, 2006 issued by the Principal Secretary, Institutional Finance Tax and Registration, U. P., and as such there could have been any attempt on part of the revisionist to evade tax. Secondly, it is incorrect to state that form XXXVIII was blank and he has relied upon the photostat copy of the same which has been filed along with the stay application to ....

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....ying the goods would have been reused leading to evasion of tax when the columns in the form were marked X all through and no new figure could be filled therein. 9. In view of the aforesaid facts and circumstances with the consent of the parties the impugned order of the Tribunal dated June 19, 2013 is set aside and the matter is remanded to it for reconsideration at least on the above two aspe....