2006 (2) TMI 683

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....it check post. The goods was coming from Madhya Pradesh and was going to Bihar. Admittedly, the said Form 34 could not be surrendered at the exit check post; therefore, penalty proceeding under section 15-A (1) (q) of the Act was initiated. Before the authority concerned, the applicant appeared and submitted that due to ignorance of the driver, Form 34 could not be surrendered. It was further submitted that the goods loaded in vehicle no. MP-17/1815 reached to the destination and the goods was delivered to the party concerned. In support of his claim that the goods had crossed State of U.P. and had been received by the consignee M/S Tirupati Enterprises, Patna, as per builty of Bhagirathi Road Lines, filed various evidences, namely, acknowl....

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....surrender of Form 34 at the exit check post, penalty has been rightly levied. Having heard the learned counsel for the parties, I find substance in the argument of the learned counsel for the applicant. Perusal of the record shows that necessary evidences were adduced before the check post officer to prove that the goods had crossed the State of U.P. and had been delivered to the consignee, but the same have not been considered by the Tribunal and the penalty has been sustained merely on the ground that the Form 34 has not been surrendered at the exit check post. In my view, the order of the Tribunal is illegal and cannot be sustained. Section 28-B of the Act reads as follows: Section 28-B- Transit of goods by road through the Stat....