TMI Blog2017 (1) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle was merely passing through the State of Rajasthan and the documents produced/proved that it was being transported from Ahemadabad to Delhi and once it is a finding of fact recorded by all the 3 authorities, no interference is caused. In my view the Assessing Officer has no jurisdiction to examine further if the vehicle was not intended for this State. Deficiency/discrepancy if any was requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation offered and accordingly imposed penalty under Section 78 (5). 3. The matter was assailed before the Deputy Commissioner (Appeals) by the assessee/respondent who was satisfied with the explanation in which the goods were not intended to be delivered in the State of Rajasthan and merely because Rajasthan comes on way from Ahemadabad to Delhi, there was no reason to impose penalty. Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner vehemently contended that the judgment of ACTO Vs. M/s. Bajrang Timber Mart (supra) stands over-ruled by the Apex Court in the case of ACTO Vs. Bajaj Electricals Limited : (2009) 1 SCC 308, and therefore, the petition filed by the Revenue deserves to be allowed. Counsel also contended that by no acceptable evidence it was proved that the goods were not intended to be delivered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be true and correct and the findings may be reversed but in so far as the merits of the case are concerned the vehicle was merely passing through the State of Rajasthan and the documents produced/proved that it was being transported from Ahemadabad to Delhi and once it is a finding of fact recorded by all the 3 authorities, no interference is caused. In my view the Assessing Officer has no jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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