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TMI Blog2014 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C. ORDER 1. The survey was conducted at godown on 7.12.2013 and goods were found loaded on the transport vehicle but the relevant documents including Form 38 etc. were not available either with Transporter or with authorities managing or supervising godown. 2. Show-cause notice was issued to Assessee on 12.12.2013 and its reply was submitted on 23.12.2013 along with which relevant documents w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w taken by Joint Commissioner, Tribunal has also given a reason that the Dealer took almost 15 days in producing documents, for the first time, before Assistant Commissioner, which shows that he utilized this time to procure the documents. The reason given by Tribunal for late production of documents reads as under: "It is also worthwhile mentioning here that the dealer had filed its response to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2013. There was a gap of 5 days but during this entire period, no attempt was made on the part of Revisionist or else to approach the authorities concerned along with documents to show that the genuine documents were already there but for some valid reasons, could not be shown at the time survey was conducted on godown. No plausible reason or explanation has been given in this regard. It is tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler to immediately produce the document before authorities concerned. In the present case it is sought to be explained that documents were ready and available with representatives of godown yet could not be shown to Survey Authorities. Reasons therefore is not provided. 8. Therefore, the decisions cited at bar, i.e., Ganpat Udyog Vs. Commissioner, Commercial Taxes (2012) Vol. 39 NTN 142 and Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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