1995 (4) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of the High Court has been barred. What the applicant is challenging is imposition of penalty of Rs. 95,000 by an order dated August 14, 1987 inspite of production of permit on that date which was obtai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. Das appearing for the applicant, has not been able to show any document to the effect that the carrier had wanted one day's time to produce permit. Therefore, we have no doubt that the eizure was valid. Mr. Das has shown us from internal page 2 of the order dated September 14, 1987 of the Assistant Commissioner to the effect that the Assistant Commissioner had accepted the explanation that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... planation offered. Accordingly, the application is allowed. The impugned orders dated August 24, 1987, September 14, 1987 and July 14, 1992 passed by the Commercial Tax Officer, Assistant Commissioner and the Tribunal below respectively are modified to the extent that the amount of penalty will be Rs. 5,000 only. If the applicant has already paid any amount of penalty in excess of Rs. 5,000, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X