2003 (1) TMI 714

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.... against the order of Tribunal, dated 30th March, 1991 relating to the Assessement Year 1982-83. 2. The applicant-dealer was registered dealer and carrying on business of footwear. Applicant made purchases of footwear from M/s. Bumpy Shoe Company, Faridabad against Bill No. 1477, dated 29th January, 1983 and while importing the goods at the initial checking bill and Form 31 could not be produce....

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....n part. Tribunal has confirmed the penalty and reduced the penalty to Rs. 19,132 from Rs. 28,288. Being aggrieved by the order of Tribunal, dealer filed the present revision. 3. I have heard Sri Alok Kumar, learned Counsel for the applicant and learned Standing Counsel. 4. The contention of the Counsel for the applicant is that bill and Form 31 was available but inadvertently they could not ....