9911796707
TMI Blog2003 (4) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, M/s. Gupta Enterprises, in the Assessment Years 1991-92 and 1992-93 the applicant had to transport the cement bags on different dates to Nepal. The consignment in question was loaded in Truck No. MKA-9296 which was unloaded at Dandi, Naini; Allahabad where transhipment of the goods was intended to be re-loaded in the truck of M/s. Mikin Road Lines, Dandi, Nani, Allahabad, for completing its onwards journey to Nepal. According to the applicant Form-34 numbering 1618, dated 15th October, 1991 was issued by the Entry Check Post and the goods in question ultimately crossed Indian border through Sonauli, Exit Cleek Post and Form 34 was also discharged. It appears that subsequently penalty notice under Section 15-A (1) (q) of the said Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case. The further observation is that the applicant obtained Form-34 from the Entry Check Post for crossing U. P. Border. The further observation is that all these Form-34 were discharged at the Exit Check Post. The further allegation of the applicant is that he had exported all goods to Nepal, but the same has been disputed by the department on the allegation that discharge of Form-34 at Exit Check Post was obtained with collusion of the official of the Department. Section 15-A (1) (q) of the Act reads as under: 15-A. Penalties in certain cases. - If this Assessing Authority is satisfied that any dealer or other person - (q) fails to obtain transit pass or to deliver the same, as provided in Section 28-B, or. A peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no Check Post of Sales Tax Department at Barhni. 7. In my view the order or remand by the Tribunal is not justified. The penalty proceedings are quasi judicial proceeding and the burden lies on the department to establish with reasonable evidence and material that provisions have been violated. It having found that the assessee got entry pass discharged at the Exit Check Post, the order of remand on the facts of the present case, is not justified. It may be noted here that all the authorities have recorded a finding that there is some suspicious circumstances and the matter is being inquired by the Commissioner of Sales Tax regarding discharge of Form-34 at the Entry Check Post. 8. The Commissioner of Sales Tax, has filed a count ..... X X X X Extracts X X X X X X X X Extracts X X X X
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