2016 (12) TMI 1150

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....loke Kumar, learned counsel for the respondent - assessee. Briefly stated the facts of the present case are that the survey was conducted by the Special Investigation Branch of the applicant's department in a Cold Storage being run under the name and style of "M/s.Vishwanath Cold Storage & Ice Factory, Padari Bazaar, Gorakhpur". A show cause notice dated 13.9.2016 was issued by the Assistant....

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....ferred Second Appeal No.647 of 2016 before the Member Commercial Tax Tribunal, Gorakhpur, Bench Gorakhpur which has been allowed by the impugned order dated 29.11.2016. Learned standing counsel for the applicant submits that despite there being clear instances of unaccounted stock supported by the documentary evidences, the Tribunal committed a manifest error of law and facts to direct for releas....

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.... of learned counsel for the parties. Perusal of the seizure order, order of the Joint Commissioner under Proviso to Section 48(7) of the Act and the impugned order of the Tribunal shows that some discrepancies were found by the Mobile Squad Authority in the stock of dry chilly stored by the respondent assessee in the aforesaid cold storage. The discrepancy was explained by the respondent assessee....