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TMI Blog2009 (4) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... nored. Recurring incidence of such negligence and unexplained violation should be discouraged. However, considering the facts and circumstances, we are of the view that the quantum of penalty should be kept at minimum. We reduce the quantum of penalty to 63,32,625 being five per cent of the value estimated by STO/CS. X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the applicant to evade payment of taxes. In fact, the items so transported are parts of a single machine, i.e., air separation plant and these different parts, as has been claimed by the learned advocate, do not have any commercial value separately. It was stressed that before the authorities concerned xerox copies of the acknowledgement received and signed by the consignee, i.e., Bokaro Steel Plant, Bokaro, consignment notes and way-bills issued by the Jharkhand sales tax authority were produced. The learned advocate drew our attention to the opening lines of section 73 which states "to ensure that there is no evasion of tax . . ." no person is permitted to transport any consignment from prescribed places or from any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri T. N. Banerjee, learned State Representative appearing on behalf of the respondent-authorities, contested the application and submitted that the TDs were issued on January 22, 2008. The consignment left West Bengal through Duburdih check-post on the same date and alleged to have been received by the Bokaro Steel Plant on January 24, 2008. But that the TDs had not been endorsed at the exit point check-post were not brought to the notice of the authorities concerned. As per provision of sub-section (4) of section 80, it is incumbent upon the transporter, carrier or transporting agent or any other person to produce the TDs before the authorities at the last check-post before the exit of the vehicle with such goods from West Bengal. This was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it to the authorities concerned that the goods transported on the strength of the disputed TDs actually exited through West Bengal. The TDs were issued to the applicant and it was incumbent upon the applicant to account for those TDs properly. This was not done and there is no denying of this fact. It cannot also be disputed that the way-bills endorsed by the Jharkhand sales tax authorities which were claimed to have been produced before the authorities concerned were not duly filled up. Most of the vital columns were left blank. Even the receipts stated to have been issued by the Bokaro Steel Plant were issued in favour of BOC India Limited, a subcontractor, engaged for installation of the air separation plant in the Bokaro Steel Plant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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