TMI Blog2016 (12) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... he department that the goods were imported by the assessee from Indore (MP) from undisclosed dealer and the same was attempted to be transported under the cover of bill issued by the assessee from Agra with intent to evade payment of tax. Thus, I do not find any infirmity in the impugned order of the Tribunal upholding imposition of penalty of ₹ 50,000/- under Section 15A (1)(0) of the Act. Since, this Court has upheld the penalty and found the transaction in question to be evaded sale of the assessee and as such determination of turn over of imported refined oil by the assessing authority as upheld by the Tribunal to the extent of ₹ 17 lacs is wholly justified. The Tribunal itself has considered the facts in detail and subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efly stated the facts are that a tanker bearing Registration No.MP-06-E 1997 loaded with refined soya oil was found standing at the Petrol Pump in front of Police Chowki 'UDI' Etawah at about 9.00 a.m. The Trade Tax Authorities checked the aforesaid tanker and recorded statement of Sri Prem Singh, the driver of the tanker, who made a statement on oath that the goods were loaded in the tanker from Indore (MP) on 11.10.1999 and he proceeded from there at about 5.00 p.m. and at about 9.00 p.m. in the night of 12.10.1999 he reached at Mehgaon (M.P.), where son of Vippy Lala of Porsa met him and handed over to him GR dated 12.9.1999 of Sri Bajrang Trading Company, Fatehabad, Agra and took away the documents relating to the goods in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee took the stand that the authorities have procured signature of the driver of the tanker on a blank paper and thereafter they had written on it as a statement of the driver. In paragraph-4, he stated that the toll tax receipt does not relate to his transaction. The assessee further submitted that his firm is registered at Agra. The goods in question were being sent to M/s Om Prakash Vijay Kumar of Gorakhpur. The assessing authority considered the reply of the assessee but did not find it satisfactory. Consequently, it imposed penalty of ₹ 1,80,000 by order dated 4.1.2000. The assessee preferred First Appeal No.399 of 2000 before the Deputy Commissioner (Appeals)-II, Agra. He also submitted a written arguments before the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empty tanker crossed the Chambal bridge at about 3.45 a.m., it came to the business place of the assessee at Agra, where oil was loaded in it and thereafter it proceeded with genuine documents and was checked near Udi Police Chowki Bypass, Etawah. He further submitted that the entire penalty order is based on no material and, therefore, the impugned order of Tribunal upholding penalty to the tune of ₹ 50,000/- deserves to be set aside. Learned Standing Counsel submits that as per own admission of the assessee, the toll receipt was issued at Chambal bridge at about 3.45 a.m. The driver made the statement on oath in which he disclosed detail particulars right from the loading to the goods from Indore till it was intercepted at Etawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r loading 15 metric tones oil within four or five hours. A concurrent finding of fact has been recorded by the authorities including the Tribunal that the statement of the driver of the truck was recorded on oath and he narrated the events in detail starting from the place at Indore where the goods in questions were actually loaded and terminating with the point where the tanker was intercepted. The Tribunal has found that the statement of the driver was not under any pressure, but it was given by him on oath. Under the circumstances, it was established by the department that the goods were imported by the assessee from Indore (MP) from undisclosed dealer and the same was attempted to be transported under the cover of bill issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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