MODI TYRE COMPANY PVT. LTD Vs. COMMISSIONER

JUDGEMENT

(1.) IN all these revisions, which have arisen from the orders of Tribunal, since common questions of law have been raised, pressed and argued, therefore, all are being decided by this common judgment. Heard Sri. Bharat Ji Agrawal, Senior Advocate, assisted by Sri. Shubham Agrawal, Advocate, learned counsel for the revisionist, learned Standing Counsel appearing for Revenue and perused the record.

(2.) FOLLOWING three questions of law have been formulated by revisionist -assessee (hereinafter referred to as "assessee") which are required to be answered by this Court:

(3.) LEARNED Standing Counsel, on the contrary, submitted that Tribunal, in a detailed manner, has discussed modus operandi, in which From 38 issued to assessee, could have been used repeatedly, in respect to various different transactions, if Column 6 is left blank, hence keeping Column 6 blank in Form 38, was a deliberate act on the part of assessee, and not a clerical mistake or indeliberate or unintentional error on the part of transporter or sender of goods and this being in contravention of Section 50/51 of Act, 2008, penalty has rightly been imposed upon assessee.