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TMI Blog1985 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... t the judgment passed by the Sales Tax Tribunal, Bench-I, Meerut dated July 30, 1984 relating to assessment year 1979-80 (U. P.). 2. The assessee is a limited company at Ghaziabad. It imported carbon black worth ₹ 4,60,000/- by thirty different tankers between October 23, 1979 and January 7, 1980 without Forms 31. Similarly on February 16 and March 17, 1980, carbon black worth ₹ 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was not accepted and. he imposed a penalty under Section 15-A (1) (o) of the Act to the extent of ₹ 27,325/- equivalent to the amount that was realised from the assessee as security at the check post. That order was rectified under Section 22 of the Act and the penalty was reduced to ₹ 27,305/-. The assessee feeling aggrieved against the order of the Deputy Commissioner (Execut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and contends that even according to the finding of the Tribunal there was no intention to cause any loss to the revenue and the assessee never intended to evade the tax in importing the goods without Forms 31 and in view of the aforesaid finding recorded by the Tribunal the imposition of penalty was not justified. Learned Standing Counsel appearing for the revenue on the other hand has co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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