2017 (1) TMI 1558

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..... A and though it was produced but there were several cuttings and over-writings - Held that: - admittedly the declaration form produced had cuttings and over-writings and the finding recorded by the AO as well as the DC(A) that the form was earlier used and has been produced by reusing the same, which cannot be permitted. It may be that a fresh declaration form was filed but then it was rightly rej .....

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..... 0, and it was noticed that the goods were sent on consignment containing Rice Bran Oil weighing 13775 kg from M/s Jhunjhunwala Oil Mills Ltd, Varanasi to the assessee at Jaipur. It was noticed that there was requirement of declaration form ST-18A and though it was produced but there were several cuttings and over-writings and it was, prima facie, noticed by the officer that this form was reused an .....

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..... peals), who however, held that the declaration form was not proper and there appears to be intention of evasion of tax, but since the penalty was imposed on the owner of the goods, in the light of the judgment of the Larger Bench of the Tax Board in the case of ACTO, Flying Squad, Bharatpur v. M/s Bajrang Timber Mart (2006) 14 Tax Up-Date 10, the penalty was not leviable and accordingly deleted th .....

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..... en produced, but that could not have been considered and relied on the judgment of Apex court in the case of Guljag Industries vs CTO (2007) 7 SCC 269. 6. None appeared on behalf of the respondent despite service having been effected. 7. I have considered the arguments advanced and in my view, the order of Tax Board is required to be reversed on two grounds, namely (1) that the judgment of Large .....

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..... declaration form could not be considered, if initially no declaration form was produced and on a show cause declaration form was filed, then it was a different case but facts are contrary. 8. Accordingly, in my view, the petition is required to be allowed, order of both the appellate authorities stand quashed and set aside and the order of AO imposing penalty, is upheld. Ordered accordingly.
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