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TMI Blog2020 (3) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... een made nor any material placed before us to upset the said finding recorded by the Tribunal, and therefore we find no infirmity with the findings recorded by the Tribunal. Revision dismissed. - SALES/TRADE TAX REVISION No. - 597 of 2014 - - - Dated:- 17-1-2020 - Hon'ble Alok Mathur, J. For the Revisionist : S. C. For the Opposite Party : Nishant Mishra ORDER Hon'ble Alok Mathur,J. Heard Mr. B.K. Pandey, learned Standing Counsel for the revenue/revisionist as well as Mr. Bipin Kushwaha, learned Advocate holding brief of Mr. Nishant Mishra, learned counsel for the respondent. The revenue has assailed the order of the Commercial Tax Tribunal dated 13.06.2014, thereby upholding the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dispute related only to pressure horns which according to the Authority are not used in tractors but are used in other vehicles like car, three wheeler etc. it was further submitted that revisionist is the authorised dealer for Routes Auto Product Private Limited, Coimbatore and the declaration was giving that the pressure horns were suitable for being use in tractors. It was further submitted that the pressure horns were being transported by them for last many years, but no objection was raised by the Department in this regard. The Tribunal while allowing the appeal returned a finding that the pressure horns are used in tractors and further that no inquiry was conducted by the Department, nor any expert opinion sought as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority rejected the contention of the respondent. In second appeal the Tribunal allowed the appeal of the revisionist by holding that the pressure horns were used in tractors, and that no enquiry had been conducted by the authorities before coming to a conclusion that the pressure horns could not be used in tractors, nor did it seek any expert opinion in this regard, and therefore the levying of penalty on the revisionist was illegal and arbitrary and was therefore set aside. In the instant revision no material has been produced by the revenue from which it could be determined that the finding of the Tribunal is contrary to record or perverse and that pressure horns cannot be used in auto tractors and that the levy of the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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