9911796707
TMI Blog2011 (9) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... s and other products. It is carrying on the business in Bangalore. It sells its products under the branch as NEWU . It is having its units in Delhi, Karnataka and Andhra Pradesh and having few branches in Bangalore itself. They have central warehouse in Manesar in the State of Haryana. The goods are sent to different branches through the central warehouse. As a company is having many branches, it has allotted different local code to each branch for identification. For example for RMZ Infinity code is 1551, for Brigade 1552, etc. While preparing the stock transfer document through SAP system, the respective codes are mentioned as source and destination location. The assessee planned to open its new showroom in RMZ Infinity, Old Madras Road, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the said order, the assessee is before this court. The learned counsel for the assessee assailing the impugned order contended in the first place that this was a case of stock transfer and therefore, the question of payment of penalty does not arise. Secondly, he contended that as the premises at RMZ Infinity, Old Madras Road, was under renovation and it was not ready for occupation, the said goods were being unloaded at Jayanagar office, for which they had already filed an application for certificate, which was subsequently issued and therefore, the check-post officer was in error in holding that it was unloaded at uncertified jurisdictional godown. The observation of the check-post officer that the stock transfer note did not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether on the facts or the circumstances of the case, the revisional authority has proved that, the penalty is revenue for the Government? (5) Whether, on the facts of the circumstances of the case, the revisional authority was right in coming to the conclusion that, the men rea is not necessary in levying the penalty under section 53(12) of the KVAT Act? In the light of the aforesaid facts and the rival contentions, the point that arises for our consideration is whether the revisional authority was justified in initiating suo motu revisional proceedings and in passing the impugned order. We have looked into the stock transfer note. It is addressed to H B Stores Ltd., C/o DRS Logistics Pvt. Ltd., Wing 1, Parts VPO Jamalpur, Gurg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced, the check-post officer rightly came to the conclusion. It is also evident that none of the documents contains the date and number. It is also evident that none of the original documents was produced before the check-post officer. Therefore, there was a breach of mandatory provisions of section 53(2) of the Act, which attracts penalty. In that view of the matter, the revisional authority was justified in setting aside the order passed by the Appellate Commissioner, which on the face of it is perverse and restoring the order passed by the check-post officer, which was supported by the legal documents, which were produced before him. Hence, we are of the opinion that no interference is called for. The substantial questions of law framed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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