TMI Blog2016 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... e carried or not? - Held that: - when an opportunity to show-cause is given then any material which is produced by the offender must be considered either it could be accepted or rejected. Tribunal is completely silent about the veracity of these forms and whether related or not related to the goods which were being transported - the matter remanded to the Tribunal for a consideration of these fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assessee against an order passed by the Tribunal dated 07.12.2010 imposing a penalty on the assessee on the ground of fact that there was an intention to escape tax. The questions of law referred to are hereunder: (1) Whether in view of the judgment of this Hon'ble Court in the case of Khurana Paper Mills (supra), Jain Shudh Vanaspati Ltd. Vs. State of U.P. (supra), Wimco Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied? (5) Whether on the facts and circumstances of the case the quantum of penalty levied upon the applicant at ₹ 2,69,775/- is justified? The facts of the case are that the goods were detained by the department and notice to show-cause was given on 21.08.2006. In reply to show-cause notice, the assessee produced before the authority two Forms-31 bearing no.0180419 and 0180420.The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der must be considered either it could be accepted or rejected. In this case the Tribunal is completely silent about the veracity of these forms and whether related or not related to the goods which were being transported. Such being a case, the matter is remanded to the Tribunal for a consideration of these facts whether the forms were good or bad and could have been accepted. The matter on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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