2016 (3) TMI 1155

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....d against the order dated February 28, 2014 passed by the Additional Commissioner of Commercial Tax (hereinafter referred to as "the Commissioner" for brevity), whereby in exercise of the revisional power, the order passed by the first appellate authority has been set aside and further action is ordered in accordance with law. 3.  The brief facts of the present case are that on September 21, 2012 the goods imported by the appellant were coming from Mangalore Port to Bangalore in the lorry bearing No. KA 27-A-769. There was checking at 7.35 p.m. on September 21, 2012 by the enforcement authority. Upon checking and on scrutiny of the document, it was noticed that E-Sugam was generated on September 18, 2012 at 6.34 p.m. and the authori....

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.... decision of the Tribunal in the case of Shivayogeshwar Oil Mill Shirahatti Taluk, Gadag District v. State of Karnataka reported at [2013] 77 KLJ 263 (Tri.) and it has also referred to yet another decision of this court in the case of Assistant Commissioner of Commercial Taxes, Bangalore v. Pink City reported at [2012] 52 VST 484 (Karn), but has not at all referred to or dealt with the facts of the present case to find out as to whether the reason so explained or so narrated by the appellant could be said as sufficient to avoid the penalty or not. In the order of the first appellate authority, there is some reference to the facts of the present case, inasmuch as E-Sugam was generated and thereafter there was Gowri-Ganesh festival and Bharat....