2019 (8) TMI 1158

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....e Opposite Party : C.S.C. ORDER SAUMITRA DAYAL SINGH,J. 1. Heard Sri Suyash Agarwal, learned counsel for the revisionist-applicant and learned counsel for the respondents. 2. Present revision had already been admitted on the following questions of law vide order of this Court dated 25.7.2008 : "(i) Whether the facts and circumstances of the case, the Tribunal was correct to su....

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....jewellery. According to his case, the assessee on 24.7.2005 dispatched 1707.270 gms. of gold jewellery to another registered dealer M/s Kirtiman Jewellers, Noida. The said goods were being transported by road from Meerut to Noida and upon road check, they were intercepted from the proprietor who was travelling in the car driven by his employee. 5. At the stage of the goods being detained and se....

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.... that the delivery of the goods was to be made personally and therefore, the assessee was himself accompanying with goods. Also, a case was tried to set up that the goods had been sold against form 3-A whereby the purchasing dealer undertook to pay tax on the sale of those goods. The non production of the challan, bill book etc. was sought to be explained on account of Monday closing of the shop i....

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....ee against form III-A of that dealer. 7. While learned counsel for the assessee has vehemently urged that present is a case of bona fide dispute or inadvertent mistake and not deliberate conduct offered by the assessee, however, in view of the concurrent finding returned by the authorities and Tribunal, it is difficult to accept the submission, inasmuch as, the goods in question had been detain....