2016 (9) TMI 23

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....Adv. Mr. Prasentjit Pritam, Adv. Mr. Irshad Ahmad, Adv ORDER None has put in appearance on behalf of the respondent. Leave granted. The appellant conducted the inspection of a vehicle at a check post and it was discovered that the said vehicle was transporting plywood from Delhi to Bikaner. It was observed that the driver produced incomplete ST-18A Form on the seller / consignor's ....

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....Board. The Board upheld the order of the appellate authority and held that the respondent had completed all the formalities at his end and fill the columns in the form but the consignor did not complete the form at his part. This apart, documents like bills, vouchers and authorization letter, etc., were available with the driver at the time of checking. Hence, the penalty was wrongly imposed. A....