9911796707
TMI Blog2018 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... s by holding the requisite enquiry in the matter, the Assessee could not obviously be saddled with the said penalty on the basis of such allegations - the matter deserves to be again looked into by the learned Tribunal, which as the final fact finding authority, can either itself hold such an enquiry or remit the matter to the concerned Assessing Authority in this regard - petition allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State of Karnataka in transit and when they were checked in N.H-13 at Chitradurga at 12.10 a.m. on 18.09.2010 and on the allegation against the Assessee that the documents accompanying the said goods in transit namely, the scrap of aluminium, brass and copper metals did not bear the clear seal of the concerned check post in the State of Tamil Nadu at Salem or such seal was not clearly visible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities of the State of Karnataka, such information or document collected at the back of the Assessee, were never confronted to the Assessee during the course of penalty proceedings and therefore, the Assessee was prevented from defending his case or rebutting such evidence in accordance with law. 4. The other issue regarding violation of Rules has also been raised in the present case. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depend upon the relevant facts of the case and therefore, without holding a proper enquiry in the matter after affording a reasonable opportunity of hearing to the Assessee concerned, such findings of facts could have been arrived at by the authorities below. It was also submitted before us that the authority concerned levelled allegations of fraud on the Assessee for obtaining such seal at a late ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
