9911796707
TMI Blog2007 (8) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... this would be appreciation of evidence and moreso where there are conflicting reports on such evidence. In view of the above discussion it would be appropriate that the matter be remitted to the Joint Commissioner (Appeals) to examine the matter afresh after getting the evidence led by the dealer as also the various reports placed by the department and after due verification and affording due opportunity to the parties to reconsider the evidence led by the either party and pass appropriate orders afresh. Further if the assessment order goes, the penalty order cannot be sustained and will automatically go. Revision allowed. - - - - - Dated:- 23-8-2007 - VIKRAM NATH , J. VIKRAM NATH J. These are bunch of revisions arising out of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal of the department and restored the order passed by the assessing officer both with regard to the assessment of tax as also the penalty. Aggrieved by the order of the Tribunal the present revisions have been filed by the dealer. They relate to different transit passes used by the vehicles owned by the revisionists. I have heard Sri Piyush Agrawal, learned counsel for the revisionist and the learned Standing Counsel for the department and have also perused the material on record. Long drawn arguments have been made by the learned counsel for the parties but these revisions can be allowed on the short question of denial of opportunity by the Tribunal. One of the submissions made by the learned counsel for the applicant is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity on a perusal of the judgment of the Joint Commissioner (Appeals) it is apparent that the evidence with regard to discharge of the trip sheet was filed before the appellate authority. Further the affidavit of the various parties outside the State of U.P. who had claimed to have taken the delivery of the goods in question was also filed in appeal. Further the appellate authority did not get the said material verified through the departmental officials before proceeding to rely upon the same. Thus, the finding of the Tribunal that the Joint Commissioner (Appeals) had relied upon the evidence filed by the dealer before it without getting the same verified through the departmental officials appears to be correct. In the circumstances, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) did not discharge its burden by getting the documents verified and similarly the Tribunal admitted and relied upon the report without confronting the dealer with the same and without giving an opportunity to rebut. This court cannot consider the material and record a finding as to whether the trip sheet was got discharged or not, or that the affidavits were filed by the parties outside the State of U.P. claiming to have taken delivery of goods as this would be appreciation of evidence and moreso where there are conflicting reports on such evidence. In view of the above discussion it would be appropriate that the matter be remitted to the Joint Commissioner (Appeals) to examine the matter afresh after getting the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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