High Court of Judicature at Allahabad
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Commissioner, Trade Tax U.P., Lucknow v. S/S Khandelwal Automotive & Allied Sales Pvt., Mathura - SALES/TRADE TAX REVISION No. 3253 of 2004  RD-AH 21179 (15 December 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 13-A (4) of the Act. When the vehicle loaded with Scooter was intercepted, bill, challan etc. were available. In the absence of bill, challan etc. goods were detained and show cause notice was issued. In pursuance of the show cause notice, bill nos. 845 dated 24.10.2000 was produced and it was submitted that by mistake of the driver bill was left. Officer concerned, however, has not accepted the explanation and seized the goods and subsequently released on furnishing of security. In pursuance of the seizure order, penalty proceeding under section 13-A (4) of the Act was initiated. Dealer appeared and reiterated the submission made earlier. Assessing authority has not accepted the explanation of the dealer and levied the penalty. Dealer filed appeal, which was allowed, and penalty was deleted. The order of the first appellate authority has been confirmed by the Tribunal. Both the appellate authorities held that the goods were entered in the books of account. Findings of both the authorities are finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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