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TMI Blog2019 (9) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... -description of the goods; the goods were not being transported in a goods vehicle; and the books of accounts were not produced at the appropriate time and production thereof at a later stage was nothing but an afterthought. Condonation of delay - HELD THAT:- It has been found that the appellate order dated 18. 12. 2014 was passed in the presence of the Chartered Account of the appellant and u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, J, Appellant-a proprietary concern based at Amritsar is engaged in the business of hosiery. For the purpose of transacting business, it is registered under the Punjab Value Added Tax Act, 2005 (for short 2005 Act) as well as under Central Sales Tax Act, 1956. Vide Invoice No. 2034 dated 1. 11. 2008, 9 boxes of hosiery goods intended to be sold to M/s NV Export Mumbai, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her in the facts and circumstances of the case, the appeal of the appellant was delayed and the same was filed within 30 days of communication of the order? ( 2) Whether in the facts and circumstances of the case, the order A-4 is sustainable in law? ( 3) Whether in the facts and circumstances of the case, without proving the commun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 was passed in the presence of the Chartered Account of the appellant and until and unless a specific objection is raised to the contrary, it would be presumed that the appellate order was received by the appellant in time. The said presumption remained unrebutted. We do not find any infirmity in the impugned order warranting interference. Further keeping in view the petty amount of penalty bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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