2026 (7) TMI 1290

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....Aman Bansal, Advocate For the Respondent : Shri Navneet Singh, Authorized Representative ORDER S.S. GARG: The present appeal is directed against the impugned order dated 04.09.2019 passed by the Commissioner (Appeals) Jammu, whereby the learned Commissioner had upheld the Order of original authority imposing the penalty on the appellant under Section 112(a) and 112(b) amounting to Rs. ....

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....tement on the doted lines; in fact there was no fire crackers of Chinese origin in the premises yet the appellant was made to sign the incorrect seizure list with the threat that if not signed he will be prosecuted for causing obstruction to official. As per the appellant, he has purchased the fire crackers of Indian origin from M/s Naresh Trading Co. and also produced the purchase bills regarding....

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....n the appellant under Section 112a and 112b amounting to Rs. 2,00,000/- and under Section 114AA amounting to Rs. 10,00,000/-. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. Learned Counsel for the appellant submits that the impugned order is not sustainable in law and is liable to be set aside as the same has been passed without properly appreciat....

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....uthorities which were not considered by both the authorities below. 5. On the other hand, learned authorized representative for the Revenue reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the present case was made against the appellant only on the basis of his statement which was not s....