2016 (8) TMI 177

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....t of the goods such as Trolleys, tyres and other wooden items, which were being transported from Rajpura (Punjab). The goods were on a onward journey from Rajpura (Punjab) to Agra and were intercepted by the Mobile Squad, Commercial Tax, Agra who passed a seizure order on 02.08.2009 demanding the security of Rs. 22,000/-. The security was deposited and the goods were released, thereafter, penalty proceedings were initiated under Section 54(1) (14) of U.P. VAT Act. The assessee gave his reply and a penalty order was passed on 26.09.2009. Against the penalty order, the assessee filed a first appeal, which was rejected on 16.04.2010. Against the order dated 16.04.2010 the revisionist filed a second appeal, which too was dismissed by the Com....

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....icant had cited three judgement of the Tribunal inter parties with regard to dropping of penalty proceedings wherein column no.6 of Form-38 was not filled, still the Tribunal was justified in taking a different view in the impugned order? (7) Whether in view of the judgement of this Hon'ble Court in the case of Associate Distributors Ltd. (supra) where the Hon'ble Court has held that once Bench of Tribunal cannot sit in appeal against the judgtment of another Bench and if the Tribunal do not agree with the view taken by the earlier Bench the matter should be referred to the President for constituting a larger Bench, the order passed by the Tribunal in not following the judgement of this Hon'ble Court and passing the imp....

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....ions of Section 50 and 51 of the VAT Act . For ready reference Section 54 (1) (14) of the VAT Act reads hereunder:- 14 Where the dealer or any other person, as the case may be,- (i) imports or attempts to import or abets the import of any goods, in contravention of the provisions under section 50 or section 51 with a view to evading payment of tax on sale of. (a) such goods:or (b) goods manufactured, processed packed by using such goods; or (ii) transports, attempts to transport any taxable goods in contravention of any provisions of this Act; 40% of value of goods. Insofar as the provisions of Section 54(1) (14) are concerned, it is clear that once there is a violation of Section 50 and 51 as there has been in this ....

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....ovisions of Section 54(1) (14) of the Act. Learned Standing Counsel has argued that in the facts and circumstances of the present case wherein the revisionist has not denied the fact at all that column-6 of From-38 was left blank, which in itself would be good enough to attract the penal provisions of Section 54 (1) (14) of the Act. Having heard learned Counsels on both sides and having perused the material on record, one thing, which is clear that the seizing authority itself has recorded that the goods, which were seized were found accompanied with certain documents. The Tribunal remained completely silent upon this aspect of the matter and has relied heavily on the fact that more than once the assessee had taken goods without filli....