TMI Blog2014 (7) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... he book of accounts and that in the survey by the S.I.B. on 28.06.2010 the stock was found to be 1083 M.T., therefore, difference in stock has not been discussed at all by the Tribunal - the impugned order dated 27.03.2014 of the Tribunal is illegal and arbitrary and is accordingly set side. Revision allowed. - Trade Tax Revision No. - 85 of 2014 - - - Dated:- 24-7-2014 - B. Amit Sthalek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28.06.2010 and during the course of survey the stock of iron scrap in the book of accounts was found to be 1097.490 M.T. whereas the actual stock on the premises was found to be 1083 M.T. Considering all these facts the first appellate authority had granted a relief to the revisionist to the extent of ₹ 2,44,000/- by his order dated 28.06.2013. Aggrieved the revisionist filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.I.B. the stock in the premises was found to be 1083 M.T. on estimated basis based upon an mere statement of the Director. This aspect of the matter has neither been referred to nor even discussed by the Tribunal and yet the appeal of the revisionist has been rejected. I have heard Sri Aditya Pandey, learned counsel for the revisionist and Sri Sanjeev Shankhdhar, learned Additional Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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