2016 (12) TMI 1149

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.... dated 29.11.2016 in Second Appeal No. 624 of 2016 under Section 48(7) of the U.P. VAT Act, 2008 passed by Member, Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur. On 22.07.2016, two trucks bearing registration numbers UK 06 CA 8544 and UK 06 CA 7293 carrying 'Sariya' along with tax invoice nos. 732, 733, 734 and 735 all dated 21.07.2016 for 8.94, 8.06, 8.10 and 7.00 MTs sariya were intercepted at Kasaya. The trucks were coming from the side of Tamkuhiraj. 'Sariya' loaded in the trucks were bearing brand mark of Neel Kamal TMT and Natraj TMT which are manufactured by manufacturers situated in Bihar. The aforesaid tax invoices were issued in the name of M/s. Om Prakash Khadh Bhandar, Chauri-Chaura, Gorakhpur, M/s. P....

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....l and directed the goods to be released without security. The impugned order has been passed by the Tribunal merely on the ground that the respondent was not afforded opportunity to cross examine the driver, whereas, the drivers were own men of the respondent-assessee. The Tribunal has completely overlooked and did not address at all on the findings recorded by the Mobile Squad Authority and the Joint Commissioner that the goods were not accompanying Form-21 which is a mandatory requirement for transportation of 'sariya'. That apart, the Tribunal has also not taken into consideration the other grounds raised in the seizure order and the order of Joint Commissioner (SIB). On these facts, prima-facie I find that the Tribunal has....