9911796707
TMI Blog2013 (10) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chandigarh (hereinafter referred to as "the Tribunal"). The appeal was admitted vide order dated May 17, 2010 for consideration of questions Nos. (II) and (III) which are as under: "(II) Whether the Tribunal has rightly interpreted the provisions of section 51(7)(b) of the VAT Act, 2005 which provides for imposition of penalty when an attempt to evade the tax is proved and the AETC has imposed penalty by holding that it was the case of reuse of the invoice? (III) Whether the penalty was rightly imposed under section 51(7)(b) of the Act on the consignor who has reused the invoice?" The facts necessary for adjudication of the present appeal as narrated 2 therein are that the assessee sent a consignment of steel pipes and tubes from Moga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to evade tax on the part of the respondent-assessee and, therefore, the penalty imposed under section 51(7)(b) of the Act amounting to Rs. 1,08,052 vide order dated January 25, 2007 by the Assistant Excise and Taxation Com missioner, Fatehgarh Sahib and upheld by the Deputy Excise and Taxation Commissioner (Appeal) vide order dated April 30, 2008 was justified. The Tribunal while reversing the said orders had decided the appeal against the material on record. Learned State counsel contended that the assessee had sent consignment of steel pipes and tubes from Moga to Mandi Gobind garh through Truck No. PB-10P-9945 with Invoice No. 238 dated January 9, 2007 showing sale to M/s. National Steel Tubes, Naraina, Delhi along with GR No. 3003 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments of earlier sales of the parties in Jaipur on June 22, 2006 were shown. In that case also the GR was of Mandi Gobindgarh and then there was another GR from Mandi Gobindgarh to Jaipur and it was mentioned there even. There the goods had been loaded after uploading from another truck, the freight charges was Rs. 2,500 from Moga to Mandi Gobindgarh, Rs. 8,000 from Mandi Gobindgarh to Jaipur. There was another bill also dated September 2, 2006 for sale to a party of Jaipur where again there was GR from Moga to Mandi Gobindgarh. Copies of ICC decla rations had also been filed to show that the goods earlier set on Sep tember 2, 2006 had actually been declared at the ICC while leaving the State of Punjab in the other truck, in which these t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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