9911796707
TMI Blog2009 (8) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... n the business of manufacture and sale of cloths, which was exempted under Section 4 of the Act. The applicant s unit claimed to be 100% export oriented unit. Acid was one of the raw materials used in the manufacturing of cloths. On 10.8.1998, the Check Post Officer has inspected Tanker No. D.L./G.B.-2562 loaded with 10100 kg. Glacial Acetic Acid. The driver of the vehicle produced one proforma invoice only issued by M/s. Dhampur Alco Chem. Ltd., New Delhi. In the absence of declaration form and other documents, the goods were detained and a show cause notice was issued. The applicant filed reply stating therein that the order of the supply was given by the applicant to M/s. Dhampur Alco Chem. Ltd., New Delhi, for the supply of Glacial Acet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that no case of an attempt to evade the tax has been made out and, therefore, the penalty was not leviable. However, the assessing authority has not accepted the plea of the applicant and levied the penalty at ₹ 82,458/- vide order dated 22.10.99. The order of the assessing authority has been confirmed in first appeal and by the Tribunal in second appeal. 4. Being aggrieved by the order, the present revision has been filed. The Tribunal has held that at the time of inspection, the declaration forms and bills were not available and, therefore, there was a violation of Section 28-A of the Act. 5. Heard Sri Piyush Agrawal, learned counsel for the applicant, and learned Standing Counsel. 6. Learned counsel for the applicant sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1988 prior to the seizure of the goods. Along with the goods, proforma invoice was available. It was the case of the applicant that the driver of the vehicle, which was coming from Maharashtra, was directed to park the vehicle prior to the check post and wait for the documents and he was standing prior to the check post and waiting for the documents. The Check Post Officer inspected the vehicle. In my view having regard to the fact that the payment was made in advance by cheque, Form C was issued and bills and Form 31 were submitted at the check post, the dealer was the manufacturer of exempted goods and items sought to be imported were raw materials and the Tribunal has accepted the books of account and disclosed turnover and has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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