2016 (9) TMI 826

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..... Shri Piyush Agrawal, learned counsel for the assessee and Shri B.K. Pandey, learned Standing counsel for the State. This revision has been filed by the assessee against an order passed by the Tribunal dated 07.12.2010 imposing a penalty on the assessee on the ground of fact that there was an intention to escape tax. The questions of law referred to are hereunder: "(1) Whether in view of the ju .....

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..... and circumstances of the case, the levy of penalty under Section 15-A(1)(o) of U.P. Trade Tax Act of Rs. 2,69,775/- is justified? (5) Whether on the facts and circumstances of the case the quantum of penalty levied upon the applicant at Rs. 2,69,775/- is justified?" The facts of the case are that the goods were detained by the department and notice to show-cause was given on 21.08.2006. In repl .....

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..... It is inherent that when an opportunity to show-cause is given then any material which is produced by the offender must be considered either it could be accepted or rejected. In this case the Tribunal is completely silent about the veracity of these forms and whether related or not related to the goods which were being transported. Such being a case, the matter is remanded to the Tribunal for a co .....

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