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TMI Blog2019 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. 34 of 2016, claiming following substantial questions of law:- "(i) Whether on the facts and circumstances of the case, Ld. Tribunal was justified in upholding the penalty for nonproduction of one Invoice for 25 health monitors whereas GR produced contained the full quantity of goods during voluntary reporting of goods at the time of entry into State at the ICC? ii) Alternatively, whether the Tribunal could have upheld the imposition of penalty under Section 51(7)(c) and not under Section 51(7)(b) read with Section 51(6)(b) and 51(4), where the goods have been duly reported at ICC and only defect pointed out is with regard to quantity of goods?" 3. A few facts relevant for the decision of the controversy involved as narrated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle was for 55 monitors. The invoice of 25 monitors was produced before the Officer at 3:00 PM in the afternoon on the same day itself. However, the Officer issued notice under Section 51(7)(c) of the PVAT Act to the assessee. In response to the said notice, the assessee appeared before the Detaining Officer on 15.07.2013 and apprised him of the entire position. After examining the record, the Detaining Officer imposed a penalty of Rs. 10,12,726/- vide order dated 15.07.2013, Annexure A.6, under Section 51(7)(c) of the PVAT Act including tax under Section 51(12) of the PVAT Act. According to the appellant-assessee, the Officer had imposed tax under Section 51(12) of the PVAT Act despite the fact that names of the consignor and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hal Pradesh, the assessee furnished the information to the Excise and Taxation Department, Himachal Pradesh that there were only 30 monitors. Further while reaching at the ICC, Zirakpur, it was informed that there were only 30 multipara monitors in the truck and the information regarding 25 multipara monitors was concealed. The sale invoice regarding extra goods produced much after retention of goods appeared to have been manipulated. The VAT invoice Nos. 156 and 157 were not prepared at one and the same time because both the invoices bore the signatures of different persons. Similarly, though the goods were apprehended at 9:00 AM on 10.07.2013, yet the VAT invoice No. 00157 dated 09.07.2013 was produced at 3:00 PM on 10.07.2013. Thus, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation regarding 25 multipara monitors. The information generated on Form XXXVI also relates to 30 multipara monitors. The sale invoice regarding extra goods produced much after retention of goods is not a genuine document and appears to have been manipulated in order to plughole the retention. The VAT invoice Nos. 156 and 157 were not prepared at one and the same time because both the invoices bear the signatures of different persons (consignors). Similarly, though the goods were apprehended at 9:00 AM on 10.07.2013, yet the VAT invoice No. 00157 allegedly, the dated 09.07.2013 was produced 3:00 PM on 10.07.2013. Thus, inference would be drawn that this invoice was issued after the excess goods were detained. Had the appellant been in pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Punjab and another, (2014) 67 VST 348(P&H), there was dispute about verification of documents accompanying the goods. The Tribunal without examining the authenticity of the documents had, on suspicion, concluded that there was an attempt to evade tax on the part of the dealer. It was held that in view of the documents, no conclusion could be drawn that the declaration was not obtained with a view to evade tax unless the documents were rejected on the ground that they were not genuine. 7. In M/s LG Electronics India Private Limited Vs. The State of Punjab and another, VATAP No. 16 of 2012 decided on 03.12.2013, the issue was whether the Tribunal was justified in upholding the penalty under Section 51(7)(b) of the PVAT Act merely on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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