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TMI Blog2016 (12) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfactory by the Mobile Squad Authority. The stand of the assessee that no discrepancies whatsoever was found in his books of accounts, is the matter to be examined at the time of penalty proceedings, if any, or at the time of assessment proceedings. However, it can not be said that there was absolutely no material before the Mobile Squad Authority to seize the goods and to demand security - ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's department in a Cold Storage being run under the name and style of M/s.Vishwanath Cold Storage Ice Factory, Padari Bazaar, Gorakhpur . A show cause notice dated 13.9.2016 was issued by the Assistant Commissioner, Commercial Tax Mobile Squad, Third Unit, Tara Mandal, Gorakhpur to the respondent on certain points allegedly indicating some unaccounted stock of dry chilly. The assessee su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding counsel for the applicant submits that despite there being clear instances of unaccounted stock supported by the documentary evidences, the Tribunal committed a manifest error of law and facts to direct for release of the goods without security. Sri Aloke Kumar, learned counsel for the respondent assessee submits that respondent assessee is a registered dealer. Entire goods were duly ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal shows that some discrepancies were found by the Mobile Squad Authority in the stock of dry chilly stored by the respondent assessee in the aforesaid cold storage. The discrepancy was explained by the respondent assessee but the explanation was found to be unsatisfactory by the Mobile Squad Authority. The stand of the assessee that no discrepancies whatsoever was found in his books of accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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