2017 (1) TMI 129

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..... as well as Excise Gate Pass which showed the same quantity, in my view, merely because the driver tried to avoid actual payment of chungi at the checkpost, cannot be a reason to hold the assessee liable for penalty - petition dismissed - decided in favor of assessee. - S.B. Sales Tax Revision Petition No. 13 of 2000 - - - Dated:- 1-12-2016 - Jainendra Kumar Ranka, JJ. For the Petitioner : .....

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..... s substantially higher at 5.825 mt ton. Since there was material difference in the chungi receipt vis a vis actual weight, the Assessing Officer issued show cause notice, and not being satisfied with the explanation offered, imposed penalty u/s 22-A(7) of the Act. 3. The matter was assailed before the Dy. Commissioner (Appeals), who also upheld the penalty imposed. However, on a further appeal, .....

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..... x Board. 6. I have considered the arguments advanced by the learned counsel for the parties, and in my view, when there is a specific finding by the Tax Board that the bill which was found contained narration of 5.825 mt ton as well as Excise Gate Pass which showed the same quantity, in my view, merely because the driver tried to avoid actual payment of chungi at the checkpost, cannot be a reas .....

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