9911796707
TMI Blog2015 (3) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... per notification No.869 dated 30.8.2012. On 11.9.2014, the Assistant Commissioner (Special Investigation Branch) conducted a survey of a new godown of the revisionist firm and seized the stock of Pan Masala and Zarda, by passing seizure order dated 16.9.2014. The revisionist applied under Section 48 (7) of the Act for release of seized goods. The petition filed, in this regard, was rejected by order dated 1.10.2014. The appeal filed against these orders before the Tribunal has been allowed in part by impugned order dated 16.10.2014. The order of Joint Commissioner (S.I.B.) Commercial Tax Range II, Lucknow, requiring the applicant firm to deposit cash security of 40% of the estimated value of the seized goods, was modified and the release h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke in Email I.D. of the revisionist, the password was not communicated to it. The error was corrected on the very next date i.e. 6.8.2014. The password was intimated by the assessing officer only on 10.9.2014. The applicant intimated about the addition of the new godown on 11.9.2014, on which date inspection was also made. There was no intention on part of the applicant to evade payment of any tax. It is further contended that the transfer of goods from the existing godown of the applicant to the new godown was made for the first time on 9.9.2014 and thus, 30 days time was available with it to intimate such change. Consequently, no case for seizure was made out. In any case, the demand of cash security for the entire amount of tax allegedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. These goods attract 30% tax on the point of sale by the manufacturer in view of notification no.896 dated 30.8.2012, with no further tax on re-sale. The applicant firm has produced purchase vouchers from M/s Shimla Special Flavour evidencing payment of 30% tax. The stock books maintained in ordinary course of business and dispatch challans evidencing shifting of stock from registered godown to the new one, were also produced alongwith explanation to the show cause notice. The documents have been discarded on the sole ground that there has been delay of three days in producing the documents since the date of seizure of the goods. It is not in dispute that at the time of inspection, no records were produced. The documents produced on 15.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... still to be gone into in the penalty proceedings, as findings in the seizure order are only of prima facie nature. In case, the explanation of the applicant is ultimately accepted in penalty proceedings, the goods seized would not attract any further tax. The explanation of the applicant regarding delay in getting new godown registered viz. coming into force of new procedure of online registration with which the applicant was not conversant, cannot be disbelieved altogether. It has not been disputed that prior to inspection on 11.9.2014, the applicant had already applied for password on 6.8.2014, which application, according to the Revenue, was disposed of on 12.8.2014, while, according to the applicant, it remained pending as the password ..... X X X X Extracts X X X X X X X X Extracts X X X X
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