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TMI Blog2019 (8) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... R Saumitra Dayal Singh, 1. Affidavit of compliance has been filed today. Taken on record. 2. The present revision has been filed by the revenue against the order of the Commercial Tax Tribunal, Kanpur dated 17.1.2019 in second appeal no. 69 of 2018 for A.Y. 2015-16 [under Section 54(1)(14) of the U.P. VAT Act, 2008). The Tribunal has allowed the appeal filed by the assessee and deleted the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch finding recorded by any of the authorities. The only allegation made against the assessee was that it had used "magic ink". None of the authorities has recorded any finding as may support the submissions advanced by learned Standing Counsel. Moreover, it is claimed that the transaction was covered against Form-C and valid excise document. It is also submitted that the assessee is only the purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impression on that form. While as a fact, it cannot be denied that such techniques and devices exist, however, for the penalty to be imposed and sustained, there must exist a clear application of mind and specific finding to that effect. 6. In absence of any finding to establish that the ink used was liable to vanish/evaporate without leaving a legible impression and in view of a pre-existing dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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