V.S. INDUSTRIES Vs. COMMISSIONER, CT

JUDGEMENT

(1.) THIS appeal is directed against the order dated 27th April, 2012 passed by Ld. Commissioner, Commercial Taxes (Appellate Authority), Jammu in appeal titled M/s. V.S. Industries v. Commissioner Commercial Taxes, Jammu and another, whereby the Ld. Commissioner has rejected the appeal which was remanded back by this Tribunal vide its order dated 19 -12 -2011 for deciding the issue of limitation in earlier appeal filed by the counsel for appellant. The brief resume of the case is that on 10 -04 -2008 a vehicle bearing registration No. HR -55 -C -4028 of Transport Agency M/s. Om Logistic Ltd. was put to physical check and as per the documents appellant has consigned by way of invoices, 2 to 4 dated 09 -04 -2008, Menthol Flakes to M/s. Symrise Pvt. Ltd. Chennai and on physical verification of the goods, it has been alleged that three drums were filled with some kind of waste product/wax (Menthol flavoured) instead of menthol flakes. The Dy. Commissioner, Lakhanpur Checkpost has treated the documents accompanying the goods as false in respect of nature of goods and after issued statutory notice and considered the objections filed and passed the penalty order under section 67(5) of the J & K VAT Act 2005 (hereinafter called Act) on 31 -05 -2008.

(2.) AGGRIEVED by the order passed by the Ld. Dy. Commissioner, appellant filed appeal before Ld. Commissioner, Commercial Taxes J & K (Appellate Authority) under section 72 of the Act and Ld. Commissioner vide his order dated 15 -04 -2009 has upheld the order passed by the Ld. Dy. Commissioner and dismissed the appeal.

(3.) AFTER remanding the case back to Ld. Commissioner by this tribunal, the Commissioner has returned finding without decided issue of limitation and rejected the appeal of appellant vide his order dated 27 -04 -2012.