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2012 (10) TMI 374 - PUNJAB AND HARYANA, HIGH COURTDifference in the rates of the goods mentioned on the delivery slip and the invoice - Held that:- Tribunal had come to the conclusion after in the open court, with the aid of calculator, the requisite calculations were carried out and that there was no difference in the rates depicted in the delivery slip and the invoice after adding the Central Excise at the rate of 16.32% in the bill. The rates in both the documents were identical. Version of the department that driver of the vehicle had tried to bribe Constable by offering him a currency note was not accepted as if he had spurned the offer of money, he would have not allowed the vehicle to cross ICC and if had accepted it, he would have let off the vehicle. Thus, there does not seem to be any substance in the story proffered by the Department - in favour of assessee.
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