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TMI Blog2012 (8) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the circumstances of the case, the dispatch of defective goods for refinishing to a dealer would amount to trade and the technical defect render the dealer liable to maximum penalty? (ii) Whether, in the facts and circumstances of the case, the invoice/ transaction on the letter head of the dealer with complete particulars of consignor and consignee and the ST/Vat numbers can be construed as an attempt to evade tax? (iii) Whether, in the facts and in the circumstances of the case, the findings of fact of attempt to evade tax is based on no evidence? (iv) Whether, in the facts and circumstances of the case, when the goods were being transported back to the selling dealer for washing and refinishing accompanied by challan, would it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority who vide order dated July 6, 2010 (annexure A2) dismissed the appeal. Being dissatisfied with the said orders, annexure A1 and A2, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated May 19, 2011 (annexure A3) dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the appellant. The point that arises for consideration in this appeal is whether there was an attempt to evade tax on the part of the appellant. 4. The plea of the appellant that the goods in the shape of readymade garments were being sent back to Gurgaon dealer from whom the same had been purchased for washing and refinishing by trained people of the manufacturers, did not find favour with any of the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by producing evidence to prove that the allegation contained in the notice is incorrect and that in fact no attempt to evade tax had been made. This view has been followed by the Division Bench of the honourable Punjab and Haryana High Court in Crown Gaskets (India), Bahadurgarh v. Assistant Excise and Taxation Officer, Bahadurgarh [2004] 137 STC 340 (P&H); [2003] 6 Sales Tax Matters 753. As per the rule laid down in these authorities, the appellant could have rebutted the above presumption drawn against it by producing the evidence in the nature of documents referred to above. Except the photostat copy of the letter dated September 25, 2006 and the undated declaration, no other document worth mention has been shown by Mr. Brar at the Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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