2019 (5) TMI 650

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....r. The applicant is registered at Kolkatta, West Bengal. Eighteen packets of tyres were booked by one M/S Sriram Rayons, Sriram Nagar, Kota, Rajasthan to be delivered to the consignee situates at West Bengal namely M/S Tyre Corporation of India Limited, Kankinara, North, 24, Pargana West Bengal. The claim of the applicant is that the goods were loaded in a Truck No. RJ28/ G0007 for transportation from Kota to North 24, Pargana West Bengal and a bility was prepared being bility No. 4564758 dated 19.4.1996. There is no details provided by the applicant so far as the Challan/invoice issued by the seller situates at Kota. The claim of the applicant is that after loading the goods the vehicle proceeded and it reached at Raksha Check Post, District Jhansi where at the entry check post the person incharge of the vehicle/driver has applied for issuance of the transit pass (Form 34) and on an application of the driver of the vehicle the transit pass was issued being transit pass no. 1075 dated 21st April 1996 by the check post authority. In para 5 of the revision petition/affidavit the applicant has stated that in the transit pass it was categorically mentioned that while crossing ....

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....als filed by the applicant were dismissed by the Tribunal vide impugned order dated 9.1.2008, against which these two revision petitions are filed. Heard learned counsel for the revisionist and learned standing counsel. The contention of the counsel for the revisionist is that admittedly Form 34 (transit pass) was not surrendered at the exist check post, which was a bona fide mistake on the part of the driver of the vehicle. Learned counsel for the revisionist submits that in fact the goods are delivered to the buyer, who situates at North 24, Pargana West Bengal on 30.4.1996. Learned counsel for the revisionist has submitted that before the Tribunal an application under Section 12B of the Act was filed along with a certificate issued by the buyer dated 24.3.2000 certifying therein that the buyer has received the consignment in question. Section 12B reads as follows : "12B. Additional Evidence on appeal.The assessee shall not be entitled to produce additional evidence, whether oral or documentary, [before the Appellate Authority or the Tribunal except] where the evidence sought to be adduced is evidence, which the Assessing Authority had wrongly refused to a....

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....eal was decided after issuance of the certificate and admittedly the alleged certificate was not filed before the first appellate authority. In view of the aforesaid facts and in view of the reasons recorded by the authorities below as well as by the Tribunal, I find no error in the orders passed by the authorities below and by the Tribunal. No question of law is involved in both the revision petitions. Accordingly, both the revisions are dismissed. ============= Document 1 "यहाॅ द्वितीय अपीलीय स्तर पर व्यापारी की तरफ से द्वितीय अपील सं0 533 / 01 में एक पेपर नम्बर - 14ब जो अपोलो दाखिल किया गया। टायर्स लि० दि0-24-3-2000 अपीलकरà....

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....¾à¤°à¥€ द्वारा कोई साक्ष्य प्रस्तुत की गयी है। तलवीदा पत्रावली के अवलोकन से यह विदित होता है कि जो बहती व्यापारी ने प्रवेश सहायता केन्द में प्राप्त की उसमें ही इस बात का नोट अंकित है कि यह माल शुक्लागंज से पल्टी होकर आगे जायेगा । व्....