TaxTMI 
TaxTMI 
2017 (7) TMI 1216
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....hether in the facts and circumstances there is any legal evidence available on record to sustain the findings of the Authorities Below that the appellant had brought the goods from Delhi through escape route in a situation when the goods were admittedly taken possession from within the Town? (b) Whether in the facts and circumstances there is any legal evidence to sustain the findings that the appellant attempted to evade the payment of Tax by willfully failing to file any declaration at the Entry Barrier can be sustained simply on some documents of weighment slips allegedly given by some one to ETO without there been any independent evidence? (c) Whether in the facts and circumstances the respondents have failed to assign any ground to r....
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.... facts. There was no mis-description of goods which were though rolling material but were in the shape of scrap. There was no difference of tax on each of the two items. The rates were same. The goods were shown at the entry point and entry tax was paid. When the proper information was given at ICC Shambu Import, there was no reason to believe that there was an attempt to evade tax. Hence, the instant appeal by the appellant-assessee. 3. We have heard learned counsel for the appellant-assessee. 4. Concurrent findings have been recorded by the authorities below. It has been categorically recorded by the Tribunal after examining the entire evidence on record that the goods carried in the four Trucks did not tally with the invoice. On scruti....