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TMI Blog2009 (1) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) challenging the order dated October 22, 2007 passed by the Value Added Tax Tribunal, Punjab (for brevity the Tribunal ) in Appeal No. 275 of 2006-07. The facts are not in dispute. On September 29, 2004 vehicle No. HR-122592 which was carrying cotton yarn was checked by the staff at Chamkaur Sahib, District Ropar. The document produced by the driver included challan No. 21 dated Sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spector was deputed to verify the authenticity of bill No. 1 dated September 29, 2004 for 70 bags issued by M/s. Shivalik Fibres Pvt. Ltd., Ropar. He visited the business premises of the firm. The premises of the firm at Ropar was found closed and one Shri Ajay Jaggi who is landlord of the premises had stated that the firm did not function at the given address. All these facts lead to the conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant at a considerable length and find that the findings of the Tribunal as also of the Assistant Excise and Taxation Commissioner/Deputy Excise and Taxation Commissioner are well based and do not warrant any interference of this court. Even otherwise under section 68(3) and (4) of the Act no appeal can be entertained for determination of findings of fact. Such an appeal could only be on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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