2014 (7) TMI 1321

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....r the revisionist. Briefly stated facts of the present case are that penalty under Section 54 (1)(14) of the U.P. VAT Act, 2008 relating to Assessment Year 2010-11 was imposed by the assessing officer on the ground that on road checking on 17.05.2010 in a truck bearing registration No. HR-55-G/8450, 948 pieces of timber were found being imported by the respondents and on verification, weight of ....

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.... dealer of the same trade or by an expert. Aggrieved with this order, the applicant preferred Second Appeal No.335/2011 (2010-11) the Tribunal rejected the appeal by the impugned order dated 15th February, 2014. Aggrieved with this, the applicant has filed this revision. Sri B.K. Pandey, submits that the assessing officer has correctly recorded the finding that goods were found excess in weigh....