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TMI Blog2017 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 2113 dt.11.10.1997 - Held that: - taking into consideration the fact that the driver/incharge has produced at least one bill on the spot bearing No.2114 dt.11.10.1997, the penalty is not leviable on the same and is so far as other bills which have been produced later-on the revenue is well justified and taking adverse view of the bills produced later-on - it would be appropriate to restrict & sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere it was found that the goods were being carried from Kanta Bayana to Sikar. Though, driver/incharge (Mr. Satish Chand) of the vehicle produced Bill No.2114 dt.11.10.1997, Bilty No.228 dt.11.10.1997, and on the next date the owner of the transport company (Mr. Sunil Kumar) appeared before the Assessing Officer and produced Bill No.2113 dt.11.10.1997 and it was contended the the driver has forgot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and bill on the spot and even thereafter within a reasonable time and prior to show cause notice, produced the concerned other bills and vouchers and, therefore, there was no occasion to levy penalty. Counsel for the petitioner alternatively contended that at least penalty so far as the bill bilty which was produced on the spot may be considered and taking into consideration the judgment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the fact that the driver/incharge has produced at least one bill on the spot bearing No.2114 dt.11.10.1997, the penalty is not leviable on the same and is so far as other bills which have been produced later-on the revenue is well justified and taking adverse view of the bills produced later-on. 8. In my view, it would be appropriate to restrict sustain the penalty only on such bills or b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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