2006 (8) TMI 574

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..... er under challenge is penalty restored by the Tribunal after reversing the order of the first appellate authority cancelling the penalty. The consignment in respect of which penalty is levied in 23 cases of liquor transported in a jeep without being accompanied by invoice. The specific case of the petitioner is that consignment was part of purchase of liquor for above Rs. 5 lakhs from the branch o .....

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..... re the Inspecting Officer, which would have been possible within a reasonable time from the time of seizure. It is also to be noted that the jeep travelled beyond the destination point, which is tried to be explained by the petitioner as on account of mistake on the part of the driver. Even though we agree with the finding of the Tribunal that there was likelihood of evasion of tax, but for the se .....

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