STATE OF PUNJAB Vs. ABB LIMITED

JUDGEMENT

(1.) Annexure A5--copy of agreement filed along with the application is taken on record subject to just exceptions. Civil Miscellaneous Application No. 22066-CII of 2012 stands disposed of.

(2.) Briefly, the facts as narrated in the appeal may be noticed. On January 18, 2008, two goods vehicles bearing Nos. PB-07T-1512 and PB-07M-7209 loaded with electrical goods reached at the Information Collection Centre (ICC) of Dhabi Gujran (Patiala). On examination of the documents shown by the drivers of the vehicles, it was found that an unregistered dealer of Punjab was importing the said goods worth Rs. 54,11,951 for trade after paying Central sales tax at the rate of 12.5 per cent. Since the goods were of high value and were meant for trade being imported by an unregistered dealer, the goods and the vehicles were detained for further verification. After recording the statements of the drivers of the said vehicles, detention order dated January 18, 2008 was passed under section 51(6) of the Act and notice dated January 18, 2008 was issued to M/s. Aeren R Festival City, Jalandhar Bye pass, Ludhiana, to appear and produce the books of account and other documents to prove the genuineness of the transactions. When none appeared, the matter was referred to the Excise and Taxation Officer-cum-Office in-charge, ICC, Dhabi Gujran (Patiala). The said officer issued show-cause notice to the consignee to appear and produce the books of account and other documents. The representative of the respondent appeared but failed to prove the genuineness of the documents. The representative of M/s. Aeren's R Festival City, Ludhiana informed that they had not made any such import of the goods. From further inquiries, it was found that another company by the name of M/s. Aeren R Entertaining Zone Limited was a registered dealer at Ludhiana but they also denied having made any such purchase of goods. After examining the matter, a penalty of Rs. 16,23,587 was imposed under section 51(7) (b) of the Act against the respondent vide order dated January 31, 2008, annexure A3. Aggrieved by the order, the respondent filed an appeal under section 62 of the Act before the Deputy Excise and Taxation Commissioner-cum-Joint Director (Investigation), Patiala Division, Patiala, which was dismissed vide order dated June 2, 2010, annexure A4. Not satisfied with the order, the respondent filed an appeal before the Tribunal. Vide order dated November 11, 2011, the appeal was accepted by the Tribunal. Hence this appeal by the State of Punjab.

(3.) We have heard learned counsel for the appellants and perused the record.