2015 (4) TMI 818

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.... the learned Deputy Commissioner (Appeals) (in short 'the DC(A) where penalty u/s 78(5) was deleted. 2. The brief facts which can be noticed are that a Truck bearing No.RJ-02/G-5796 was intercepted and checked by the Anti Evasion Wing of Revenue on 4.11.2000 and on an inquiry it was noticed that the goods were being accompanied by documents although declaration Form No.ST-18-A which was being accompanied was incomplete to the extent that it did not disclose bill No. and date, which was fatal in so far as the contention of revenue is concerned. Accordingly, the Assessing Officer finding this to be unjustified came to the conclusion that the necessary and material columns in Form ST 18-A were not filled in and there was an apprehension t....

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.... could be reused. She contended that material particulars were missing. She relied upon the judgment of the Hon'ble Apex Court in M/s Guljag Industries Vs. Commercial Taxes Officer (2007)7 SCC 269 and submitted that the Hon'ble Apex Court in the said case, has held that if declaration form is found to be blank or material particulars are not filled in, there is every possibility that the form could be re-used even if other documents are complete, they have no sanctity and such a declaration form was non-est and the Revenue was correct and justified in imposing penalty u/s. 78(5) in such case. She further relied upon the judgment of the Hon'ble Apex Court in the Case of Assistant Commercial Taxes Officer Vs. Bajaj Electricals Ltd....