TMI Blog2019 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... sfaction required to be reached by the Act, cannot be a matter of interference to be drawn in revision proceedings but the same must be found to be in existence on a plain reading of the order passed by the Assessing Authority. There can be no presumption on such satisfaction having been reached and there can be no argument to infer its presence. Even otherwise, in the facts of the present case, it appears difficult to accept the presence of such intention, as the assessee is a 100% export oriented unit whose export sales were found to be exempt and there is no allegation that the assessee was engaged in trading of goods that were being imported. Revision allowed. - Sales/Trade Tax Revision No. - 864 of 2008 - - - Dated:- 5-7-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hidham, Gujrat. Also, it appears that the aforesaid commodity, namely dyes, was exempted from the payment of duty under the Central Excise Act. A certificate for procurement and movement of those goods had also been issued by the central excise authorities to the assessee. Thus, vide certificate dated 10.3.2005 for 10 kgs of dye Irgephor ultra green chemical, had been issued. 5. Thus, it is the case of the assessee that it was completely exempted on the manufacture and sale of the compact disc and digital video disc and that its raw material which is the main dispute in the present revision, was also exempted from the payment of excise duty the assessee being the 100% export oriented unit. The statutory records maintained und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fault, the goods were released in favour of consignee after depositing the security amount. However, the Assessing Officer, proceeded to impose penalty on the present assessee/consignee though it was not at fault and there was no intention to evade tax on its part. While the Assessing Officer imposed a penalty of ₹ 10,80,000/- by means of award order dated 27.7.2005, he did not adjudicate upon the objection raised by the assessee that there was no intention to evade tax on its part. 9. A perusal of the penalty order reveals that the same had been passed on the reasoning that the assessee had failed to fill up two important columns on From-31 being description of goods, bill issued and its date. Also, it h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en otherwise, it has been submitted that, in the course of regular assessment, the assessing authority did not make any addition. Thus, there could never exist any ground to impose penalty with respect to the same. As a second limb of his submission, it has been submitted that the penalty under Section 15-A-(1) (O) of the Act hinges on the intention to evade tax. In that regard, reliance has been placed on the Division Bench of this Court in the Case of M/S Rama Pulses Vs. State of U.P. others reported in 2009 NTN (Vol. 41) 189. 11. Learned Standing Counsel on the other hand submits that the duty and responsibility, to make complete disclosure of the goods being imported, was on the assessee, as he was the person who brou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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