TMI Blog2016 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Decided against the appellant. - VATAP No. 3 of 2016 (O&M) - - - Dated:- 27-1-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Kumar Vishav Aggarwal, Advocate AJAY KUMAR MITTAL, J. 1. Delay of 26 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, 2005 (in short the Act ) against the order dated 13.8.2015 (Annexure P-6) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as the Tribunal ) claiming the following substantial questions of law:- i) Whether the order passed by the Ld. Tribunal is not perverse, as same has been passed without any evidence on record? ii) Whether en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na vide order dated 14.3.2007 (Annexure P-3) imposed a penalty of ` 1,04,986/- under Section 51(7)(b) of the Act upon the appellant. Feeling aggrieved, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Ludhiana Division, Ludhiana who vide order dated 26.10.2012 (Annexure P-4), copy of which was sent to the appellant on 4.3.2013, dismissed the appeal. Against the order, Annexure P-4, the appellant filed an appeal on 8.4.2013 (Annexure P-5) before the Tribunal. The Tribunal vide order dated 13.8.2015 (Annexure P-6) dismissed the appeal. Hence, the present appeal. 4. Learned counsel for the appellant submitted that all the authorities have not looked into the documents on record to return a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually purchased from M/s Satpal Manku Steel Industries without any invoice to evade tax. A false invoice had been shown regarding the transaction by sister concern whereas the goods were purchased from M/s Satpal Manku Steel Industries without any payment of tax and without invoice. The conclusion recorded by the Tribunal reads thus:- In these circumstances, it appears that the goods were actually purchased from M/s Satpal Manku Steel Industries without any invoice, obviously in order to evade the tax. When the truck was apprehended then the owner of the goods manipulated the document regarding the purchase of goods from M/s R.K. Steel Rolling Mills. It may further be observed that the premises of M/s Sahib Steel Industries, Motia Khan, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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