2018 (2) TMI 767

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....:- (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 that none appeared on behalf of the department and several....

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....nt 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 Tribunal. The only reason assigned in the order of the Tribunal i....