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TMI Blog2020 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... nal"), whereby the second appeal preferred by the revenue has been allowed and thereby the order passed by the first Appellate Authority which was in favour of the revisionist, has been set aside. The present revision is related to the assessment year 2015-16. 3. The instant revision was admitted by means of order dated 24.05.2019, on the following substantial questions of law : "(i) Whether the learned Tribunal is justified and correct in determining the quantity of transporting goods in excess hypothetically based on suspicion, conjecture and surmises without any physical verification or measurement.? It is to be noted that the respondent has not explained how the area (in sq.Ft.) of granite is derived from the "weight" measurement u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the learned Tribunal is justified and correct in considering a minor terming error i.e. "granite slab" is termed as "tiles" in one incident in the 1st appeal judgment, in question, as valid and substantial ground to cancel/quash/ set aside the questioned judgment of 1st Appeal dated 29.12.2018 (vide Annexure 14)? (vi) Whether the learned Tribunal is justified and correct in ignoring the law laid by this Hon'ble Court in the case of CCT, U.P. Lko Vs. Bholu Timber Trade, [TTR No. 415 of 2014, decided on 07.07.2014] the Hon'ble Allahabad High Court has categorically mentioned that "without physical verification it cannot be said that weight or quantity are in excess"? (vii) Whether the learned Tribunal is justified and correct in ignori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the documents, the competent authority was of the opinion that goods being carried as well as weighing is different from the details of goods and weight disclosed in the documents produced by the revisionist and therefore the goods were detained and the revisionist was given a show cause notice. Subsequently, seizure order was passed on 27.10.2015 by the officer of the Mobile Squad of the Commercial Tax Department, directing the revisionist to deposit 40% of the value of goods i.e. Rs. 48,909/-. Admittedly, the revisionist deposited the said amount and got the goods released without demur. 5. Subsequently, another show cause notice dated 26.09.2018, was issued by the Assessing Authority, which was duly replied by the revisionist on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was disclosed as 'Granite Slabs'. The measurement slip was also included alongwith Form-38. 8. The Tribunal has observed that physical verification of the goods was done by the Assessing Authority, they have duly considered the objections of the assessee that the manner of detention of goods has not been given by the Assessing Authority and they have also considered the judgment of Hon'ble Apex Court in the case of State of Kerala Vs. Methew (MM) and Others dated 18.08.1978. It has also been stated that most of the points raised by the assessee were never pressed before the Assessing Authority. 9. The Tribunal has considered the argument of the Revenue that measurement of the goods being transported by the assessee have been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Assessing Authority found 1598 sq. ft. goods in excess. 12. From perusal of Section 50 read with Section 54(1)(14) of the Act, 2008, it is clear that if any objection is raised that nature and quantity of goods is different then what has been declared, penalty proceedings can be drawn against the assessee. Considering all the facts the Tribunal has recorded that the details of goods being transported by the assessee, have not been disclosed correctly. 13. The revisionist on the other hand has argued only that the Assessing Authority has not taken correct procedure and not recorded the manner in which weighing had been done. A finding has been recorded by the Tribunal after considering all the material on record as well as the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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