TMI Blog1995 (12) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... t partly allowed the dealer's Second Appeal No. 52 of 1993 and upholding the levy of penalty under section 15-A(1)(o) of the Act reduced the same from Rs. 54,252 to Rs. 40,689. I have heard Sri Bharatji Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel, for the respondent. The revisionist's case is that it is a manufacturer of Lindane (T) for which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numbers of form XXXI to the said supplier along with its letter dated December 12, 1991, for being sent along with the consignments. While 8 consignments were duly received, the consignment covered by the form XXXI No. 2679049 was transhipped at Nagpur and the said form was somehow left behind at Nagpur, which the transporter later, despatched to the revisionist along with a letter dated Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as with another vehicle, which statement was false. In this case, admittedly, except form XXXI, the consignment was accompanied by all other papers which included an excise gate pass, invoice and goods receipt which clearly indicated that the goods were coming from the aforesaid supplier and were destined to Bareilly for the dealerrevisionist. Form XXXI was presented to the officer, who had issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employee of the revisionist. As the documents show the transporter was a common carrier and the driver's conduct cannot assign a guilty intention to the dealer-revisionist. Under the Act the driver being a person in-charge of the goods could also be proceeded with and if there was any wrongful intention on the part of the driver the department could have taken necessary action against him or his e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the said form along with 8 other forms and the selling dealer had handed over the same to the transporter along with other documents. In any case, even if the dealer had somehow omitted to send form XXXI and had promptly supplied the same to the check-post officer, there was sufficient compliance of the provisions of the Act and the Rules and no penalty was deserved. For the above reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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