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TMI Blog2012 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... well as Declaration Form-85. When all the documents relating to 370 bags were genuine, proper and complete in all respects and the transaction was voluntarily reported at the ICC, it would be treading in the realm of injustice to uphold the penalty. Leaving behind invoice No.1900505 ibid on the seat, does not seem to be intentional, rather oversight, which being a human mistake was rectifiable and by producing the same within no time before the officer on duty was rectified. The act being attributed to the driver, in no manner, was violative of the provisions of Section 51(2) of the Act. Consequently, the Penalizing Officer was not justified in imposing the penalty under Section 51(7)(b) of the Act, nor the first appellate authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The facts, in brief, as narrated in the appeal may be noticed. On 1.8.2010, the goods comprising of Bidis under the brand name of 'Desai Bidis' were being transported in Vehicle No.PB 3G- 0117. The goods were detained by Taxation Inspector, ICC Kaller Khera as the same were not accompanied by proper and genuine documents. On verification, it was found that in the GR, Invoice cum- delivery challan and Bidi dispatching report, declaration at the ICC was given for 357 bags whereas declaration in Form-85 and delivery note in Form ELTA -12 showed that the consignment was of 727 bags of bidis of the value of ₹ 32,83,851/- and no invoice or GR was furnished for 370 bags of Bidis. Accordingly, the goods were detained. Notice of dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and produced the same before the officer incharge. It was further held that leaving behind the said invoice in the vehicle was a human mistake and the transaction was voluntarily reported at the ICC and it was not violative of the provisions of Section 51(2) of the Act. It would be advantageous to reproduce the findings recorded by the Tribunal, which are as under:- On examining a large number of documents shown by Mr. Goyal, it transpires that the appellant is a bidi manufacturer at a large scale and is an excisable unit. In the Delivery Note-Form ELTA-12 dated 26.7.2010 against the column of quantity of goods, the number of bags has been recorded to be 727. In this document, against column No.3, bill number 1900505 (disputed one) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detected that as per Form ETLA-12 and Declaration Form-85 the number of bags is 727. In the given circumstances, it can be safely concluded that due to his over-sight, the driver had left the invoice No.1900505 covering 370 bags in the vehicle and on being pointed out by the officer on duty, the driver went back and picked up the remaining documents from the vehicle and produced the same before the officer-in-charge. If the driver had been hiding under his heart to evade the payment of tax, he would have kept back Form ELTA-12 as well as Declaration Form-85. When all the documents relating to 370 bags were genuine, proper and complete in all respects and the transaction was voluntarily reported at the ICC, it would be treading in the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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