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2017 (7) TMI 1216 - PUNJAB & HARYANA HIGH COURTPenalty - intent to evade - Whether in the facts and circumstances there is any legal evidence available on record to sustain the findings of the Authorities Below that the appellant had brought the goods from Delhi through escape route in a situation when the goods were admittedly taken possession from within the Town? Held that:- It was observed by the Designated Officer that the goods were not covered by proper and genuine documents and there was attempt to evade the tax. If the dealer had sold the scrap then he was required to mention the same in the invoices. The scrap so loaded in the vehicles was not covered by the genuine documents and the bills regarding the rolling material were procured with an intention to keep the goods out of the account books - Thus, it was concluded by the Tribunal that there was intention to evade the tax. The appellant-assessee has not been able to point out any illegality or perversity in the concurrent findings recorded by the authorities below - appeal dismissed - decided against appellant.
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