2018 (8) TMI 1493

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.S.C. ORDER Heard counsel for the revisionist, Miss Archi Agarwal and Shri B.K. Pandey, learned standing counsel. This revision is filed under Section 11 of the U.P. Trade Tax Act, 1948. The brief facts of the case are that the revisionist is a registered firm and is indulged in the business of manufacture and sale of wire and wire products. On 28.11.1992 iron wire of 15,175 kgs. in 8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deputy Commissioner has proceeded to pass an order under Section 13-A(4) of the U.P. Trade Tax Act and the amount so deposited by the revisionist has been converted into penalty. Aggrieved by the order of penalty dated 29.10.1993 the revisionist preferred an appeal before the Deputy Commissioner (Appeals) who vide order dated 02.03.1994 has affirmed the order passed by the assessing authority a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the applicant, a bonafide registered dealer. Weight of goods having found to be as per the declaration made on challan accompanying the goods, imposition of maximum penalty is wholly arbitrary and unjustified. There is no dispute that in the challan/invoice the details of the Delhi purchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been....