AI Structured Summary
Not yet generated for this judgment
Judgment
T.N. Vallinayagam, J.-The order of the Revising Authority dated 20-9-1996 under Section 22-A(1) of KST Act, 1957 have been challenged in this appeal.
The appellant was carrying 12,000 bulk litres of rectified spirit in vehicle (tanker) bearing No. KA 38 8634 which was intercepted on 24-2-1996. Notice was issued by the check post authorities. The vehicle was carrying with it the documents pertaining to 10,000 litres of rectified spirit. Penalty of Rs. 57,600/- was levied under Section 28-A(4) of KST Act. The explanation given to the check post authorities was that excess quantity might be due to negligence or ignorance of the tanker driver who loaded the material. The Appellate Authority came to the conclusion that since the documents were for 10,000 litres with the tanker, the penalty has to be restricted on the excess spirit carried with those documents. The Revising Authority was of the view that the documents of 10,000 litres pertains to a different consignment. It is on the basis of this finding, the order of the First Appellate Authority was set aside.
Arguments of both the learned Counsel for the parties are heard.
There is no material on record to come to the conclusion that the documents of 10,000 litres was for a different consignment. Neither the commodity was different nor any enquiry was made from the supplier and it is also not on record that the consignment of 10,000 litres was transported earlier. Even in the statement before the check post officer it has come on record that the document of 10,000 bulk litres were of a different consignment.
In the circumstances, we feel that the order passed by the Revising Authority is without any basis. The appeal is accordingly allowed. The order of the Revising Authority is quashed.