2018 (2) TMI 767

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....for consideration in the present revision:- (A) Whether the Trade Tax Tribunal was legally justified in law in setting aside the order of the Ist Appellate Authority and in confirming the penalty order passed by the assessing authority under Section 15-A (I)(o) of the Act ignoring the relevant facts of the case as are being found at the time of checking of the vehicles? (B) Whether the Trade Tax Tribunal was legally justified in law in allowing the appeal of the department which was admittedly not represented as nobody appeared on behalf of the department to pursue the matter, even then the Tribunal allowed the appeal of its own, ignoring the submissions made by the applicant's counsel before it, even after noticed tha....

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.... filled, and consequently, there was an intention to evade payment of tax. In first appeal, however, order of the assessing authority was reversed with a finding that in the facts and circumstances of the present case, there was no intention to evade payment of tax. The Tribunal recorded that there has never been any instance of misuse of Form-31 by the assessee in the past and that the transaction was duly backed by Form-C. It was also recorded that the transaction was duly reflected in the books of account. The payment was also made through cheque. It was also observed that the import of such excisable commodities otherwise would not be possible ordinarily. It is this order of the first appellate authority which has been reversed by the T....

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....tax as the transaction was made after payment was made by cheque and the assessee had furnished Form-31 in respect of such goods, has also not been reversed. Tribunal, however, has observed that there is no check post between Faridabad and Noida, therefore, possibility of misuse of Form-31 cannot be ruled out. The specific finding by the first appellate authority that there was no such misuse of form-31 by the assessee in the past, has neither been dealt with nor has been reserved. Even otherwise sales and purchase of earth moving equipments and its spare parts are made through banking transactions and are subject to the provisions of Central Excise Act. The mere fact that cheque number is not specified in the order of first appellate autho....