2017 (6) TMI 358

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.... disposed off on 15.5.2017, vide following orders:- "This revision is directed against an order of the Tribunal dated 27.4.2017, requiring the assessee to deposit 10% of the estimated value of goods seized for release of goods. Learned counsel for the revisionist submits that assessee is a registered dealer and goods were being transported from Mathura to Etah. Evidence in the form of a communication dated 21.2.2017 by the purchaser based at Mumbai was brought on record to contend that transaction could not materialise, and that is why goods were being returned. It is also stated that assessee is a registered dealer and in case any liability is fixed, the same can be realized and there was no justification for the authorit....

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....ere transferred to the Tribunal at Agra and a copy of appeal was served upon departmental representative on 26.4.2017, and hearing too was concluded on the same date. It further appears from records that originally date for hearing was fixed for 27.4.2017, but it was preponed later, and heard on the date it was placed before the Tribunal itself. It is therefore contended that reasonable opportunity of contest is denied to the State. Apart from denial of reasonable opportunity of hearing in the matter, the revenue further contends that material facts could not be placed before the Tribunal, inasmuch as the revisionist had taken a plea that vehicle No. UP82P/9709, through which goods were being transported to Mumbai, had suffered a break-d....