2022 (1) TMI 445

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Act, whereby the appeal order dated 24.8.2015 passed by the first appellate authority has been set aside and the penalty order passed on 14.9.2011 under Section 53(12) of the Act by the ACCT (Enforcement), Tumakuru, has been restored. 2. The appellant - M/s Bright Road Logistic is a transporter of goods. On 16.5.2011, in the goods vehicle bearing No.HR-61-A-4041 the appellant has transported the consignment - goods sold by M/s Bhagawathi Enterprises, Salem, Tamil Nadu (consignor) to M/s Metal Traders, Delhi, as per the invoice bearing No.032, dated 16.5.2011 for Rs. 57,41,304/-. The ACCT (Enforcement), Tumakuru, having received the information that the transporter has carried the scrap of Copper, Aluminium and Brass, totally valued at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ision of this Court, in the appellant's own case in STRP.No.83/2018 and connected matters, (D.D 19.7.2021) submitted that the identical issue of consignment moving from Salem to Delhi through Karnataka as contended by the appellant herein was examined with respect to the consignor M/s Bhagawathi Enterprises; having noticed the mismatch in Tin number of the consignee with the declaration made in the Lorry receipt and the invoice as well as no recorded transit pass in respect of the consignment, has confirmed the action of the authorities in treating the same as a case of evasion of tax calling for imposition of penalty. It is submitted that the said ruling is applicable to the present case also. 6. We have considered the rival submissions....