LALITPUR POWER GENERATION CO. LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Sri Rahul Agrawal, learned counsel for the revisionist and Sri U.K. Pandey, learned counsel for the respondent. The revision is directed against the order of the Tribunal dated June 19, 2013 by which the order of seizure dated June 10, 2013 has been upheld and the seized goods have been directed to be released on furnishing security of Rs. 4,90,000 as reduced by the first appellate authority.

(2.) The revisionist is a registered dealer in U.P. and engaged in establishing a thermal power station at Lalitpur.

(3.) The revisionists ordered a high pressure flash tank for the purposes of thermal power station to the BHEL, Bhopal, and for the purposes of bringing it inside the State of U.P. issued form XXXVIII to the BHEL. The aforesaid high pressure flash tank accompanied by form XXXVIII which was being brought inside the State of U.P. when it was seized on one of the grounds that the columns of form XXXVIII had remained blank and as such there appears to be an attempt to evade tax.