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TMI Blog2007 (10) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... bile Squad, Mohanganj checked a vehicle loaded with tube light. At the time of checking bill No. 219 dated March 19, 1991 issued by the applicant was found. On physical verification it was found that on the packing boxes the name of the manufacturer M/s. Grossav Industries, Noida was mentioned. For the aforesaid discrepancy, the goods were seized and subsequently released on furnishing of security. It appears that penalty under section 13A(4) of the Act was levied, which has been deleted in appeal. Thereafter, Commissioner of Trade Tax has issued a notice under section 4A(3) of the Act on July 29, 1995 on the allegation that the applicant was found selling the product manufactured by M/s. Grossav Industries, Noida against its bill on the garb of eligibility certificate which amounts to misuse of the eligibility certificate. The applicant filed reply which is annexure 2 to the revision petition. The Commissioner of Trade Tax, vide order dated September 17, 1996 passed an order under section 4A(3) of the Act and has withdrawn the exemption from March 19, 1991. The Commissioner of Trade Tax held that the applicant had misused the eligibility certificate and was found selling the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ida to the present applicant. 11.. The unit of the applicant is situated at C-15, Sector-7, Noida, while the unit of M/s. Grossav Industries, Noida is situated at B-78, Sector-5, Noida. Both the units were not adjacent to each other and the entire case of the Revenue is based on surmises and conjuncture. The learned Standing Counsel submitted that M/s. Grossav Industries, Noida is a sister concern of the applicant. The Director of the present company Sri O.P. Agrawal is the brother of the Director Sri Gauri Shanker Agrawal son of Sri B.M. Agrawal partner of M/s. Grossav Industries, Noida. M/s. Grossav Industries, Noida was also manufacturing electrical fitting and the unit was exempted under section 4A of the Act and its exemption has been expired. Therefore, to claim the exemption on the manufactured product of M/s. Grossav Industries, Noida eligibility certificate of the applicant has been used. He submitted that the certificate dated January 10, 1996 claimed to have been issued by M/s. Kriti Crafts, which is annexure 4 and certificate dated April 22, 1996 of M/s. Grossav Industries, Noida, which is annexure 5 to the revision petition are after thought documents. These two cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 1990-91 which is annexed along with the supplementary affidavit filed by the Standing Counsel and the assessment order for the assessment year, 1991-92 which has been filed along with the supplementary affidavit filed by the applicant reveals that the turnover disclosed by the applicant of the manufactured products have been accepted. In pursuance of the seizure of the goods on March 23, 1991, a penalty under section 15A(1)(o) of the Act was levied which was set aside by the Deputy Commissioner (Appeals) Trade Tax, Meerut vide order dated March 19, 1996. Nothing has been brought on record to show that the said appellate order has been set aside or any further penalty has been levied for the alleged violation. At the time of inspection dated March 23, 1991 along with the goods, bill No. 219 dated March 19, 1991 issued by the applicant in favour of M/s. Kapoor Electricals, Lucknow for Rs. 9,851 of tube light fittings was found. Excise gate pass No. 222 dated March 19, 1991 was also issued on which the excise duty had been paid. It is not the case of the Revenue that the entries of the bill and the excise gate pass were not found in the books of account. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v Industries, Noida were getting supply from M/s. Kriti Krafts. The possibility of dispatch of the goods manufactured by the applicant in the packing material in which the name of M/s. Grossav Industries, Noida was printed inadvertently cannot be overruled. There is no material on record that the impugned goods was not the manufactured goods of the applicant and was the manufactured goods of M/s. Grossav Industries, Noida. The entire allegation is merely based on surmises, conjuncture and suspicion. In the case of Protec Coating Pvt. Ltd., Noida, Ghaziabad v. Commissioner of Trade Tax reported in [1999] 14 NTN 181; [1999] UPTC 138, M/s. Protec Coating Pvt. Ltd., Noida was holding the eligibility certificate under section 4A of the Act. At the time of survey made in a firm M/s. Bird Paints which was alleged to be the sister concern the packing material in the name of M/s. Protec Coating Pvt. Ltd., Noida was found and on the basis of the said material it was inferred that the goods manufactured by M/s. Bird Paints were being sold in the packing of M/s. Protec Coating Pvt. Ltd., Noida to avail the exemption and, accordingly, the eligibility certificate was cancelled under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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