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TMI Blog2008 (2) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of fact given by the Tribunal that the assessee-appellant has attempted to evade the tax by manipulating and by pre-planning a scheme or device to evade the tax and thereafter setting in motion the said scheme (feeding of information at ICC, Banur after the vehicles were detained at ICC, Balongi) and thus, attempted to evade the tax under the Act. In view of the above, no substantial question of law arises for the determination by this court in the present appeal and thus, the same is dismissed. - VAT Appeal No. 4 of 2008 - - - Dated:- 1-2-2008 - SATISH KUMAR MITTAL AND RAKESH KUMAR GARG , JJ. The judgment of the court was delivered by RAKESH KUMAR GARG J. The assessee has filed the present appeal under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking officer overtook the abovesaid vehicles and signalled these to stop near Chawla Filling Station on Balongi-Kharar road. The drivers of the vehicles were asked to produce documents relating to the goods under transport and the forms No. VAT 12 got generated at the ICC, Balongi. Neither of the drivers could produce bill/delivery challan and form No. VAT 12 pertaining to the goods under transport in the said vehicles. The drivers stated that no bill/GR was given to them and they did not give any information regarding the import of goods at the ICC, Balongi or any other nearest ICC as they had done at the behest of the owner of the goods. The statements of both the drivers were recorded. The Excise and Taxation Officer conducting the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by M/s. Shri Sham Rice Mill, Chandoli (Varanasi) in favour of M/s. Shiv Shakti Importers, Kharar. 5.. G.R. No. 1890 dated April 7, 2005 of Chandigarh, Ambala Transport Company from Chandoli to Kharar. 6.. ST XXIV A of ICC, Banur bearing time 9:42:16 for G.R. No. 1890 in respect of vehicle No. HR-46A-6839. On the basis of these documents it was submitted by the owner of the goods that there was no evasion of tax in the case and the goods had already been reported at ICC, Banur and there was no requirement of getting the same reported at ICC, Balongi. The Assistant Excise and Taxation Commissioner, Ropar vide order dated April 14, 2005 imposed a penalty of Rs. 2,34,711 under section 51(7)(c) of the Act. While passing the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the drivers of the vehicles intentionally avoided the ICC to keep the transaction out of books and had reported only after the same was detained by the officers and therefore, the appellant had a plan in his mind to evade the tax. The assessee further filed an appeal before the Tribunal against the orders of the Assessing Authority and Deputy Excise and Taxation Commissioner imposing penalty upon him. However, the Tribunal vide order dated October 16, 2007 dismissed the said appeal holding that the assessee intentionally avoided the ICC, Balongi to keep the transaction out of books to evade tax and the consignments were got fed into the computer at ICC, Banur in connivance with the ICC staff later on. These facts clearly pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sked to explain the fact that how he could procure form ST XXIV A from the ICC, Banur whereas the checking officer had intercepted the vehicles at 8.05 a. m. at ICC, Balongi. The Detaining Officer has also mentioned in his report that the owner had admitted that the documents pertaining to both the vehicles were with him and on learning about the detention of the vehicles he rushed to the ICC, Banur and got generated the information by producing those documents at the ICC, Banur. The owner had also put his signatures on the order sheet in token of his having accepted the findings of the Detaining Officer and had not produced any account books/evidence to prove the genuineness of the transaction. While passing the impugned order the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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