1996 (10) TMI 461

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..... ficer, Squad No. 1, Kottayam. By order dated October 31, 1989 he has adjusted the security amount of Rs. 6,638 collected from the petitionerassessee as penalty on the value of raw rubber of 2,000 kgs. at Rs. 44,249.92. 2.. He passed the said order on the basis of the records. He has recorded the following findings: "Records disclosed that the consignors had purchased 2,000 kgs. of raw rubber fro .....

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..... Tax Appellate Tribunal, Additional Bench, Kottayam. The Tribunal speaks about yet additional factors which are as follows: "Column 5 in the delivery note provides space for noting down the purchase details and consequential transport from outside stations when delivery notes are used for such transports. In the instant case there is no mention in the delivery note as to how and on what authority .....

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