TMI Blog2016 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order of the Tribunal. The revision lacks merit. No question of law arises - the revision is dismissed. Liberty is granted to the competent authority to conclude the penalty proceedings without being influenced by any of the observations made in the body of this order. - Sales/Trade Tax Revision No. 452 of 2016 - - - Dated:- 9-11-2016 - Hon'ble Surya Prakash Kesarwani, J. For the Applicant : Shubham Agrawal For the Opposite Party : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the applicant/revisionist and Sri B.P. Singh Kachhawah, learned standing counsel for the respondent. This revision has been filed challenging the order dated 24.10.2016 in Second Appeal No.586 of 2016 (2016-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him were handed over to him after entry in the State of U.P. Important evidence with regard to the movement of goods in question from Jodhpur, namely, the transaction print report of Madhucon Agra Jaipur Expressways Limited of Ludhawai Toll Plaza, dated 6.5.2016, Shift -2 was found wherein through lane no.6 and transaction no. 160506020600141 on 6.5.2016 at 15:58:45 the vehicle in question passed through the aforesaid Toll Plaza. Another document which came into hands of the authorities was a slip no.10225 of Shree Ram Way Bridge, C-62, MIA Phase-II, Basni, Jodhpur which contains the description of the vehicle in question. The gross weight is shown 12,620 kg and tare weight 5,090 kg. The weight recorded in the invoice no.3 was found to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have not demanded security more than 4% of the value of the goods for release. Learned standing counsel submits that the present case is a glaring example of evasion of tax in a calculated and methodical manner which is proved on record by documentary evidences. He submits that the goods were not accompanied with either proper and genuine documents or a declaration form for import i.e. form 38/39, e-sancharan etc. He, therefore, submits that under the circumstances authorities were fully justified to demand the security to cover up penalty likely to be imposed under the relevant provisions of the Act. He submits that the Tribunal has taken a very lenient view to reduce the cash security from 40% to 15% even in a case where prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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