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TMI Blog2019 (4) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal for the assessment year 2002-03. Section 13A(4) of the Act provides that the penalty under the said provision can be imposed only when the goods were omitted from being shown in the account books, register and other documents referred to in Sub-Section 1 of Section 13 A of the Act. No other ground has been provided in Sub-Section 4 of Section 13A for imposing the penalty therein. The brief facts of the case are that the revisionist who is a registered company duly registered under the provision of The Company Act, 1956 and it carried on business of manufacturing and sale of food products i.e. Glucon-D, Complan, Deshi Ghee and Skimmed Milk Powder etc. The factory of the petitioner situates at Manzoorgarhi, District Aligarh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seized goods. Learned counsel for the revisionist has submitted that the security was paid for the reason that the goods were detained during the rainy season and were perishable in nature, therefore, the security was paid and the goods were released and were delivered at the depot. Based on the seizure proceeding, the assessing authority of the revisionist has proceeded to pass penalty order under Section 13A(4) of the Act. By the order dated 17.01.2003, the assessing authority of the revisionist has converted security in penalty imposed under Section 13A(4) of the Act. Aggrieved by the penalty order dated 17.01.2003, an appeal was filed under Section 9 before Joint Commissioner (Appeals). The Joint Commissioner (Appeals) has allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing has been recorded by the Tribunal that the goods were not accounted for in the regular account books which are maintained by the revisionist. He has submitted that admittedly at the time of checking by the Mobile Squad Authority, the requisite documents namely the invoices duly filled and bilties were found. He has submitted that vehicles were, in fact, intercepted before they reached to its final destination i.e. depot situates at Delhi. Learned counsel for the revisionist has further submitted that it is not the case of the department that the goods in question were found either at the place so allegedly mentioned in the 'purchi' or even the same were found on different route. On the other hand, learned Standing Counsel has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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