9911796707
TMI Blog2010 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion could be arrived at. In fiscal statute regarding impost on any goods, description of the goods is very vital in order to have the accurate classification. In this case, the conclusion arrived at by the assessing officer so also by the learned Tribunal, is based on no material or rather without considering any material whatsoever. We dispose of this application keeping the judgment and order of the learned Tribunal in abeyance. The learned Tribunal shall proceed afresh taking note of our observations mentioned above and decide the matter afresh. However, the petitioner shall go on paying the taxes at 12.5 per cent which will abide by the result of the fresh adjudication of the learned Tribunal. In the event, the petitioner succeeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellate authority, challenged the decision of the assessing officer for the assessment year 2007-08 before the learned Tribunal RN-823 of 2009 dated April 28, 2010. in order to get a conclusive decision on the issue. After hearing the learned counsels for the parties at length and going through the records and also the admitted documents, which were not part of the records, produced by Smt. Seba Roy, it appears to us that both the assessing officer as well as the learned Tribunal have proceeded on the basis that the petitioner has been dealing with diesel smoke meter and gas analyzer (a pollution control equipment). In our view, the assessing officer so also the learned Tribunal ought to have proceeded on the basis of the returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer so also by the learned Tribunal, is based on no material or rather without con- sidering any material whatsoever. We can use slightly harsh words that this conclusion is based simply on surmises and conjecture, not having con- sidered any material whatsoever. According to us, the assessing officer or the learned Tribunal should have proceeded on the basis what has been stated by the dealer in the returns and not what could be found later. As we have already pointed out, if there had been any doubt in the mind to identify the goods, then certainly indepth enquiry, on production of materials, is permissible and this exercise ought to have been done. In this case, it was not done so. The learned Tribunal has automatically accepted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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