TMI Blog2019 (11) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... hed by the assessee on the strength of the excise documents and the fact that the assessee was a manufacturer. It is material to note that, in the present case, undisputedly, the assessee is a manufacturer who is found to have paid excise duty and additional duties and cess at the rate of 10.30 percent amounting to ₹ 20,630.85 against invoice no. 687. Similarly, duty had been paid against the other invoice - Again, it is undisputed that the assessee was a manufacturer of excisable goods for which the goods forming subject matter of penalty proceedings were raw material. Therefore, it cannot be disputed that the assessee would have been entitled to avail CENVAT with respect to the duty paid on such raw material. It is not the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revisionist : Nishant Mishra For the Opposite Party : C.S.C. ORDER SAUMITRA DAYAL SINGH, J. 1. Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Ghaziabad dated 12.02.2013 in Second Appeal No. 1148 of 2011 for A.Y. 2008- 09 (penalty). By that order, the Tribunal has sustained the penalty imposed on the assessee under Section 54(1)(14) of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the 'Act'). 2. During the assessment year in question, the assessee was engaged in manufacture of products of iron and steel namely structurals. For conducting that activity, it imported raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the revenue, it appears that the finding of intention to evade tax had been recorded by the assessing authority on account of various fields of Import Declaration Form being found blank and the vehicle description being overwritten on that Form. The assessing authority also disbelieved the explanation furnished by the assessee on the strength of the excise documents and the fact that the assessee was a manufacturer. 5. However, it is material to note that, in the present case, undisputedly, the assessee is a manufacturer who is found to have paid excise duty and additional duties and cess at the rate of 10.30 percent amounting to ₹ 20,630.85 against invoice no. 687. Similarly, duty had been paid against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. We are of the view that the law laid down in Jain Shudh Vanaspati Ltd. Ghaziabad is still good law and holds the field even after enforcement of VAT Act and that before imposing penalty the authority has to give notice under Section 54(1) and to record a finding either on the basis of the material before it, or produced by the dealer, or any other person, or the department and which may include incomplete Form 38, (which may be a ground for seizure of the goods), that there was an intention to evade the payment of tax. 10. Once it was not disputed that the excise documents were accompanied with the goods which disclosed payment of excise duty and it was also admitted to the revenue that the assessee w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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