2010 (1) TMI 1225

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..... d counsels. 2. This revision petition has been filed by the Revenue against the order of the Tax Board dated 18.4.2002 whereby the learned Tax Board rejected the appeal of the Revenue holding that since the goods in question found in transit namely Polyester Filaments Fibre was not notified in the list of goods for which declaration in the form No.ST 18A was required to be accompanied with the .....

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..... e of the goods in question being notified under the relevant notification requiring production of Form No.ST 18 A, no such penalty under Section 78(5) of the Act could be imposed on the respondent-assessee on the ground of absence of Form No.ST 18A at the time of checking goods in transit. There has to be a first requirement of law as breach of which only can entail penal consequences on the respo .....

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