9911796707
TMI Blog2014 (4) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... Aloke Kumar, learned counsel for the revisionist and learned Standing Counsel for the respondent. 2. Considering the pure legal submission advanced by learned counsel for the revisionist, learned Standing Counsel stated that he does not propose to file any counter affidavit but would make oral submissions and the revision may be disposed of finally at this stage under the Rules of this Court, hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its checking in T.P. Nagar the driver had no document with him pertaining to the goods and all the document were produced only along-with the explanation submitted by the appellant in response to the show cause notice. In its explanation the appellant had categorically denied that the driver had made any statement that he had had no document with him pertaining to the goods loaded in the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining to the goods before him on the same day he should have considered them at their face value instead of refusing even to see them on the ground that their production was only after thought. There is nothing on the file to show even remotely, that the documents produced by the appellant are not genuine; even the Joint Commissioner has also not recorded any such finding in his order." 5. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner has not been found genuine and bona fide, as is evident from the findings recorded by Tribunal in para 3 of the judgment, the impugned order, even otherwise, in my view, cannot be sustained. 8. In view of above, the questions of law, referred to above, are answered in favour of assessee. The impugned order of Tribunal is hereby quashed. The revision is allowed with costs o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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