9911796707
TMI Blog2012 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... unal after appreciating the material on record had correctly arrived at the conclusion that there was an attempt at evasion of tax on the part of the appellant as M/s. Snowman Frozen Foods Limited was having its business at Pind Ganna, Phillaur, District Jalandhar whereas the destination mentioned in the documents was M/s. Modern Refractories, Village Ikoloha, District Ludhiana which were reported by the driver of the vehicle at the ICC. The findings recorded by the Tribunal having not been shown to be erroneous or perverse in any manner, no question of law much less substantial question of law arises in this appeal. - VAT Appeal No. 56 of 2011 - - - Dated:- 18-1-2012 - KUMAR M.M. AND AJAY KUMAR MITTAL, JJ. For the Appellant : A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he address given by M/s. Snowman Food Frozen Limited along with invoice/challan and with the certificate that the goods were meant for demonstration, trial and not for sale. The goods being transported were accompanied by proper documents as required under section 51(2) of the Act. On checking, the goods were detained and vide order dated June 27, 2006, annexure A1 respondent No. 2 imposed penalty of ₹ 16,23,577 holding that the goods were actually purchased by M/s. Snowman Frozen Foods Limited, Pind Ganna, Phillaur, District Jalandhar and were for trade and thus, there was an attempt to evade payment of tax. Aggrieved by the order, the appellant filed an appeal before respondent No. 1 which was dismissed vide order dated July 23, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal further noticed that there was no mention of place of start of any industry between the appellant and M/s. Snowman Frozen Foods Limited in the agreement and addition of additional place of business in the registration of M/s. Snowman Frozen Foods Limited at Village Ikoloha was made much after the interception of the goods by the Department. The documents also revealed that the goods were in the name of M/s. Modern Refractories and name of M/s. Snowman Frozen Foods Limited was nowhere depicted on the same. Under the circumstances, the documents could not be held to be genuine and the penalty had been rightly imposed under section 51(7)(b) of the Act. The findings recorded by the Tribunal read thus: When the driver incharge of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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