2018 (12) TMI 416

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..... hich have resulted in the penalty proceedings, discrepancy in quantity of goods has been found to be established and, therefore, in his submission, the first Appellate Authority has erred in overlooking that vital aspect of the matter and in deleting the penalty - Matter requires consideration. - WRIT TAX No. - 1538 of 2018 - - - Dated:- 4-12-2018 - SAUMITRA DAYAL SINGH, J. Counsel for Pet .....

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..... ellate Authority are perverse, inasmuch as this was the respondent's case that it had transported two consignments of different goods from Sonipat to Jhansi on 21.09.2018 and again on 24.09.2018 (disputed transaction). However, upon enquiry made, the explanation furnished by the assessee with respect to first transaction was found to be false. Even with respect to the goods that were seized wh .....

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