Court Upholds Tax Evasion Penalty; Appellant's Documents Inadmissible u/s 33(3) of the Act, 2003.

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....Levy of penalty - Detention of goods alongwith vehicle - tax evasion - levy of tax with penalty - it was only before the First Appellate Authority that some documents issued by one M/s Dhingra Cold Storage were tried to be shown by the appellant though at stage, such document could not be taken into consideration as Section 33 (3) of the Act, 2003 specifically bars acceptance of the same in appeal proceedings. - Demand confirmed - HC....