9911796707
TMI Blog2023 (11) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the present appellant against the order dated 30.09.2010 passed by the Deputy Excise and Taxation Commissioner (Appeals), Faridkot Division, Head Quarter, Bathinda, has been dismissed. 2. Brief facts of the case are that on 07.06.2010, two vehicles bearing registration Nos. HR-37-B-6971 and HR-58-9165 carrying iron goods from Ajmer to Mandi Gobindgarh were intercepted and checked by ETO-cum- Designated Officer, Mobile Wing, Bathinda. With regard to the goods being carried, the drivers of the vehicles produced the documents before the ETO. On scrutiny of the documents, it was observed that the goods were not covered by proper and genuine documents, therefore, the same were detained. After following the due procedure, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Talwandi Sabo is 15 Kms though the distance between Kallianwali (Haryana side) and ICC Talwandi Sabo is only 13 Kms. The Tribunal observed that one starting from Kallianwali (Haryana side) can escape ICC Talwandi Sabo by coming to Mandi Gobindgarh via Kanakwal, Rama Mandi, Kot Shamir and Mansa. The route from Kallianwali (Haryana side) to ICC Talwandi Sabi via Kanakwal, Rama Mandi being 26 Kms, by no process of reasoning, can be deemed to be shorter than the route between Kallianwali (Haryana side) to ICC, Talwandi Sabi, which is only 13 Kms. The Tribunal has further observed that since earlier also, the assessee's vehicles coming from Ajmer had been reporting the goods at Talwandi Sabo only and no other ICC, it leads to a conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Added Tax Act, 2005 is that the distance between Kallianwali to ICC, Talwandi Sabo was 13 Kms, whereas the distance between Kallianwali to ICC, Talwandi Sabo via Kanakwal, Raman Mandi, was 26 Kms and that route could not have possibly been adopted in normal course. 6. After dismissal of the appeal, the appellant-assessee filed a rectification application No. 27 of 2011, whch was decided on 16.03.2012 (Annexure A-7). The main ground for rectification was that the appellant, by mistake, had given the distance between Kallianwali to Talwandi Sabo, as 13 Kms, whereas actually, it was 30 Kms. In this backdrop, the penalty has been imposed on the ground of wrong route adopted by the drivers. 7. The Tribunal, after carefully delving into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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