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2014 (9) TMI 111 - KARNATAKA HIGH COURTImposition of penalty - Whether in the facts and circumstances of the case, the Tribunal was right in law in setting aside the penalty order merely on the ground that the documents have been tendered at the entry check post - Held that:- The records clearly disclose that when the CTO demanded the necessary documents with regard to the transportation of taxable goods, the person in-charge of the goods vehicle, who was carrying certain consignment, has not produced the necessary documents. After lapse of 5 hours, certain Xerox copies have been produced such as Trip Sheet and 41 LRs. On verification of the said documents, it was noticed that the seal and signature of the entry check post was not available on the said documents. The seal and signature of the check post of other States were also not available in the said documents, though the goods were being transported from Delhi to Chennai via Bangalore. Further, the person in-charge had not obtained transit pass in duplicate containing such particulars of the consignment in the goods vehicle. The transporter has not complied with Section 53(2)(d) and Section 54(l)(b) of the KVAT Act. No infirmity or irregularity in the order passed by the First Appellate Authority. The order passed by the Appellate Tribunal is contrary to law and cannot be sustained under law. Mere production of the document at subsequent point of time will not absolve the responsibility of the person in-charge of the vehicle to produce the relevant records with the seal and signature of States as well as the States in which the goods have been entered. The Tribunal has not examined the matter in detail and has not taken into consideration violation of Section 54(1)(b) and Section 53(2)(d) of the Act by the transporter. Hence, the order passed by the Karnataka Appellate Tribunal cannot sustain and the same is required to be set aside. Decided in favour of Revenue.
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