9911796707
TMI Blog2012 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... in re-filing the appeal is condoned. 2. This appeal has been filed by the assessee under section 68(1) of the Punjab Value Added Tax Act, 2005 (in short, the Act ) against the order dated September 22, 2011, passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as the Tribunal ), claiming the following substantial questions of law: (i) Whether, in the facts and in the circumstances, there is any legal evidence available on record to sustain the findings of the authorities below that the appellant had brought the goods from Delhi through escape route in a situation when the goods were admittedly taken possession from within the town? (ii) Whether, in the facts and circumstances, there is any legal evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r recorded the statements of the drivers at the spot in which they admitted that they had loaded the goods from Delhi and had also not furnished the information with regard to the purchase of these goods at any Information Collection Centre (ICC) of the State of Punjab and had also not paid any entry tax. The detaining officer on getting suspicion regarding the genuineness of the transaction, detained the goods under section 51(6)(b) of the Act for verification. The matter was sent to the AETC-cum-Deputy Director (Investigation), Patiala, who after having conducted inquiry, imposed a penalty of ₹ 7,18,937 under section 51(7)(c) of the Act. Against the said penalty order, the assessee filed an appeal before the Deputy Excise and Taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had noticed as under: I have well-considered the rival contentions. The DETC(A) in her order dated January 28, 2011, has observed that the appellant had filed a writ petition in this case against the order imposing penalty which was withdrawn on July 29, 2007 with a liberty to approach the authorities under the law by way of filing an appeal. The value of the iron scrap was got determined by the detaining officer on the basis of prevalent market value. As per the weighment slips which were received from the informer, the weighment of vehicles PB-13H-7305 and HR-37B-8893 was carried out at Delhi on April 26, 2008, with gross weight 26.480 MT and 38.810 MT, respectively. The AETC has observed that the minor difference is due to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and after physical scuffle with the watchman and drivers of the trucks had overpowered them with the help of his team, in that eventuality, the appellant in all probabilities, would have made complaints to the departmental authorities against the said ETO. As per paragraph No. 3, in the grounds of appeal, the appellant had dispatched the goods in four trucks bearing numbers HR-38G7786, HR-38D-6827, HR-37B-8893 and PB-13H-7305 along with loading slips, but in the next breath, it is being alleged in paragraph number 4 of the grounds of appeal that on the intervening night of April 28, 2008 and April 29, 2008, when the material meant for M/s. Bharat Parkash and Sons was being loaded in Trucks Nos. HR-38D-6827, HR-37B-8893 and PB-13H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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