2019 (10) TMI 313

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....a, Advocate ORDER Jaswant Singh, J (Oral) The petitioner, a partnership firm, is engaged in the manufacture of different Ayurvedic products at its factory, situated at Paonta Sahib (H.P.). One of its consignments from Paonta Sahib to New Delhi was intercepted by CGST Officer at Yamunanagar on a road side naka. The goods were detained on account of the alleged wrong classification of the goods....

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.... into the rate of tax, alleging wrong classification of goods. It is next submitted that as per the documents, tax @ 12% on the goods in transit stood, concededly, paid, whereas the claimed rate of tax is 18% plus the penalty, instead of the difference of the rate of tax, but still the goods have not been received due to non- acceptance of the bank guarantee. Keeping in view the facts of the ca....