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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 ..... iver of the vehicle was not carrying the delivery challan and the goods receipt. The Tribunal had recorded that the non-production of the books of account and also any bill/invoice to establish its plea, the same gave rise to legitimate presumption and conclusion that the goods were not covered by proper and genuine documents.The Tribunal came to the conclusion that the appellant had attempted to evade tax. As the learned counsel for the appellant was unable to show that the aforesaid findings were perverse or erroneous in any manner, no question of law muchless a substantial question of law arises in this appeal. Accordingly, the appeal is dismissed. - VATAP No. 68 of 2011 - - - Dated:- 28-8-2012 - AJAY KUMAR MITTAL AND SANDHAWALIA G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be termed as not covered by proper and genuine documents and an attempt to evade tax? 2. Briefly stated, the facts for adjudication of the present appeal as narrated therein are that the assessee is a registered dealer and is carrying on the business of sale of readymade garments imported from outside the State. On September 16, 2006, the driver of the vehicle bearing registration No. HR-38H-4886 carrying goods stopped at ICC, Shambu and produced the required documents. However, the goods were detained in the absence of required documents. A show-cause notice was issued to the assessee to appear before the Excise and Taxation Officer on September 18, 2006 and the goods were released against surety bond. On September 18, 2006, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier purchased these goods had been produced along with documents from ICC situated on the entry point of Punjab State. The driver of the vehicle was not carrying the delivery challan and the goods receipt. The Tribunal had recorded that the non-production of the books of account and also any bill/invoice to establish its plea, the same gave rise to legitimate presumption and conclusion that the goods were not covered by proper and genuine documents. 5. The Tribunal came to the conclusion that the appellant had attempted to evade tax. The findings recorded by the Tribunal are as under: The non-production of bill/invoice, the information got generated at the ICC at the entry point of Punjab, when the goods were first imported into this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presumption has been rebutted. It was not difficult for the appellant to manage the letter dated September 25, 2006 from M/s. Dhir Global after release of the goods. This letter too appears to be contradictory in itself. In one breath it says that the same (referring to refinishing/ repair) is being done and will be able to return back to you duly rectified within this week and in the next breath, it has been said that 'we confirm that we have only carried out necessary rectification as required and returning back the materials' when the goods were allegedly imported into Punjab State, the appellant would have accounted for the same in his account books, which have not been produced. The AETC also says so in his order dated Septemb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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