2020 (2) TMI 1065

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....bunal (hereinafter referred to as "the Tribunal"), whereby the second appeal preferred by the revenue has been allowed and thereby the order passed by the first Appellate Authority which was in favour of the revisionist, has been set aside. The present revision is related to the assessment year 2015-16. 3. The instant revision was admitted by means of order dated 24.05.2019, on the following substantial questions of law : "(i) Whether the learned Tribunal is justified and correct in determining the quantity of transporting goods in excess hypothetically based on suspicion, conjecture and surmises without any physical verification or measurement.? It is to be noted that the respondent has not explained how the area (in s....

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....sh evidence etc. acquired or received in these 18 days are given by the respondent? (v) Whether the learned Tribunal is justified and correct in considering a minor terming error i.e. "granite slab" is termed as "tiles" in one incident in the 1st appeal judgment, in question, as valid and substantial ground to cancel/quash/ set aside the questioned judgment of 1st Appeal dated 29.12.2018 (vide Annexure 14)? (vi) Whether the learned Tribunal is justified and correct in ignoring the law laid by this Hon'ble Court in the case of CCT, U.P. Lko Vs. Bholu Timber Trade, [TTR No. 415 of 2014, decided on 07.07.2014] the Hon'ble Allahabad High Court has categorically mentioned that "without physical verification it cannot be said th....

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.... Receipt, Receipt of Weighing Station, Measurement Detail sheet etc. were available and duly produced before the authorities. On perusal of the documents, the competent authority was of the opinion that goods being carried as well as weighing is different from the details of goods and weight disclosed in the documents produced by the revisionist and therefore the goods were detained and the revisionist was given a show cause notice. Subsequently, seizure order was passed on 27.10.2015 by the officer of the Mobile Squad of the Commercial Tax Department, directing the revisionist to deposit 40% of the value of goods i.e. Rs. 48,909/-. Admittedly, the revisionist deposited the said amount and got the goods released without demur. 5. Subsequ....

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....38 dated 24.10.2015 where weight of the goods was indicated. The goods were being carried alongwith Form-C and identity of imported goods was disclosed as 'Granite Slabs'. The measurement slip was also included alongwith Form-38. 8. The Tribunal has observed that physical verification of the goods was done by the Assessing Authority, they have duly considered the objections of the assessee that the manner of detention of goods has not been given by the Assessing Authority and they have also considered the judgment of Hon'ble Apex Court in the case of State of Kerala Vs. Methew (MM) and Others dated 18.08.1978. It has also been stated that most of the points raised by the assessee were never pressed before the Assessing Author....