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M/s Amit Papers Versus State of Punjab

2015 (10) TMI 358 - PUNJAB AND HARYANA HIGH COURT

Evasion of central excise and VAT on the paper purchased - Reopening of assessment - Reversal of ITC - Held that:- goods were dispatched to M/s Malhotra Book Depot of Cuttack. The Tribunal vide earlier order dated 5.7.2010 had ordered for reopening of the assessment to examine the transactions relating to the purchase made by it for which ITC was claimed and particularly regarding the purchase of goods which were intercepted while being sent to Cuttack. The said order had become final as its val .....

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Excise and Taxation Commissioner, Mobile Wing, Chandigarh. - no question of law much less substantial question of law arises in this appeal - Decided against assessee. - VATAP No. 40 of 2015 (O&M) - Dated:- 20-8-2015 - MR.AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant Mr. Kumar Vishav Aggarwal, Advocate AJAY KUMAR MITTAL, J. 1. Delay of 11 days in refiling the appeal is condoned. 2. This appeal has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 20 .....

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ess in calling upon the appellant herein to show documentary evidence ofsales? iv) Whether the impugned order is in violation of rules of natural justice and is otherwise sustainable in law? 3. Briefly stated, the facts for adjudication of the present appeal as narrated therein are that on 6.3.2008, the Excise and Taxation Officer, Mobile Wing, Chandigarh intercepted a goods vehicle bearing Truck No. PB-11J-1978 and the driver of the said vehicle produced the copy of bill No. 325 dated 28.2.2008 .....

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Patiala who vide order dated 16.4.2009 (Annexure P-2) dismissed the same holding that the bill was not genuine and proper as required under Section 51(6)(a) of the Act. Still dissatisfied, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 5.7.2010 (Annexure P-3) remanded the case to the Assistant Excise and Taxation Commissioner, Jalandhar-I to reopen the assessment case for the year 2007-08 and to go through all the transactions of the purchases for which ITC was .....

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nexure P-4, was challenged by the assessee by filing an appeal before the Deputy Excise and Taxation Commissioner (A), Jalandhar who vide order dated 6.12.2012 (Annexure P-5) dismissed the appeal. Thereafter, the assessee filed appeal (Annexure P-6) against the order, Annexure P-5, before the Tribunal. The Tribunal vide order dated 31.3.2015 (Annexure P-7) confirmed the order Annexure P-5. Hence, the present appeal by the assessee. 4. Learned counsel for the appellant submitted that the sale tra .....

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