TMI Blog2019 (8) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... f the firm Absence of proper explanation at that stage with respect to absence of challan or bill or other documents and the further fact that the said documents were not produced before the seizing authority, immediately or within a reasonable time, in the context of seizure of jewellery in excess of 1 kg. in weight, it appears that the finding recorded by the authority below are proper and that the further explanation submitted latter was an afterthought. Revision dismissed. - Sales/Trade Tax Revision No. - 944 of 2008 - - - Dated:- 3-7-2019 - Saumitra Dayal Singh, J. For the Applicant : Rakesh Ranjan Agrawal,Suyash Agarwal For the Opposite Party : C.S.C. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... check, they were intercepted from the proprietor who was travelling in the car driven by his employee. 5. At the stage of the goods being detained and seized, neither the driver nor the assessee made any statement as to the goods being accounted for in the regular books of accounts. No bill or challan was found accompanying the goods. Only a loose parcha was found along with the goods. 6. In such circumstances, the goods were seized but latter released upon depositing security by the assessee. Subsequently, a notice under Section 13 -A (3) of the Act was issued proposing to impose penalty on account of the goods being not properly accounted for in the regular books of account of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. While learned counsel for the assessee has vehemently urged that present is a case of bona fide dispute or inadvertent mistake and not deliberate conduct offered by the assessee, however, in view of the concurrent finding returned by the authorities and Tribunal, it is difficult to accept the submission, inasmuch as, the goods in question had been detained from the assessee himself in his capacity as a proprietor of the firm. Absence of proper explanation at that stage with respect to absence of challan or bill or other documents and the further fact that the said documents were not produced before the seizing authority, immediately or within a reasonable time, in the context of seizure of jewellery in excess of 1 kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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