TMI Blog2015 (12) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... about the genuineness, the authorities have cleared those goods. It is only in cases where there was no consignor at all and the documents on which reliance was placed was found to be not genuine, action has been taken. The Tribunal was also justified in imposing additional penalty. In these circumstances, we do not see any justification to interfere with the well considered order passed by the Appellate Tribunal. - Decided in favour of Revenue. - Sales Tax Revision Petition No. 1 of 2013 - - - Dated:- 20-8-2014 - KUMAR N. AND MRS. RATHNAKALA JJ. For the Petitioner : Sri. K.J. Kamath For the Respondent : Smt. S. Sujatha ORDER A transporter has preferred this Revision Petition challenging the restoration of the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice. Objections were filed through the Counsel and penalty of ₹ 2,51,171/- was levied. As penalty was not paid, possession of goods worth ₹ 3,13,224/- was taken. The said order was challenged by the petitioner before the first appellate authority. The first appellate authority deleted the penalty levied by the Check Post Officer and ordered levy of penalty at ₹ 20,478/- in respect of excess quantity of goods found in the goods vehicle only and directed issue of revised Demand Notice, both for the penalty ordered to be levied by Check Post Officer and also penalty ordered as per the order of the first appellate authority. Aggrieved by the said order, the transporter/petitioner preferred an appeal to the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents have allowed substantial portion of the goods to be transported outside Karnataka to Tamil Nadu. Under these circumstances, the Tribunal erred in passing the impugned order. 4. Per contra, learned Additional Government Advocate supported the impugned order. 5. The material on record clearly establishes that on an investigation by the authorities, some other documents on which reliance was placed by the transporter were found to be not genuine. It is not a case of avoidance of tax by the transporter. It is a case of transporting goods without valid document. When the transporter is unable to produce confirmation letter from the persons from whom he received the goods for transportation, nothing more requires to be done. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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