TMI Blog2007 (8) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. The applicant is involved in the business of manufacture and sales of Iron Bar etc. The applicant had dispatched three consignments of Iron Steel against 3 Challan No. 880, 899 and was accompanied by GR issued by the Transporter. The Vehicles were intercepted by the Assistant Commissioner (Mobile Squad) on 10-5-2007 mainly on the ground that before the dispatch of the goods, applicant had not given information through E-Mail as required by Circular No. 5482 dated 31-3-2007 issued by the Commissioner, Trade Tax, U.P. Lucknow and accordingly, a show cause notice was issued in this regard. Applicant filed reply which was not accepted and the goods were seized vide seizure order dated 14-5-07. Being aggrieved by the seizure order, applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought time up to 31-5-07 for its compliance. On the direction of Assessing Authority, applicant moved application before the Addl. Commissioner on 3-5-07 seeking time for compliance of the Circular up to 31-05-07. The true copies of the letters are at page 60 and 59 of the revision petition. He also referred a letter dated 17-4-2007 written to M/s. Bharti Airtel, New Delhi for installation of Broad Band Connection. He further submitted that having regard to the difficulties, the Additional Commissioner was authorized to give time to such dealer up to 31-5-07. He further submitted that vide Circular dated 13-6-07 for the first time, the Circular dated 31-5-07 has been made applicable to the stock transfer. He submitted that these Circulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are not traceable to bonafide dealer and are not found entered in the books of account, the goods cannot be seized. In the present case, no case has been made out that the Challans relating to the goods were not found entered in the books of account. After the detention of the goods, it was open to the authorities concern to made a survey immediately at the Factory premises and would have verified the entries of the goods in the books of account, but the same has not been done. Circular dated 31-3-2007 required the manufacturer of Iron and Steel and Sugar to maintain the account in computer in a particular form and before the dispatch of goods, information may be given to Additional Commissioner in E-Mail, otherwise, it would be presum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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