2014 (9) TMI 918

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....unsel for the revisionist. This revision has been filed under Section 58 of the U.P. VAT Act, 2008 against the order dated 06.06.2013 as corrected by an order dated 03rd September, 2013 passed by the Member, Commercial Tax Tribunal, Meerut Bench-1 Meerut in Second Appeal No. 43 of 2013 relating to penalty under Section 54 (1) (14) of the Act. Briefly stated facts of the present case are that....

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....dealer, excise invoice was found accompanied with the goods, in respect of which, Canvet Credit was admissible to the applicant since the goods imported was a raw material. On the basis of these findings of fact the first appellate authority came to the conclusion that there was no intention to evade payment of tax. The second appeal no. 43/13 filed by the applicant before the Tribunal was dismiss....