(1.) THIS revision petition is directed against the order passed by the Karnataka Appellate Tribunal (hereinafter referred to as "the Tribunal") dated October 30, 1995, passed in T. A. No. 1217 of 1994.
(2.) PETITIONER is engaged in the business of manufacture and sale of Indian-made foreign liquor at its factory situated at Konnayankana Agrahara, Anekal Taluk, Bangalore District. Petitioner had an order from Messrs United Agencies, Bombay, wholesale wine merchants, for supply of 550 cases of Peter Scot whisky of various capacities. Intending purchaser had furnished the import permit from the excise authorities of Maharashtra. Petitioner made an application to the excise authorities in Karnataka for obtaining export permit to send 550 cases of Peter Scot whisky to maharashtra. In terms of the application, the excise authorities issued the export permit No. ECD/179/pmt/1908/92 dated August 14, 1992 to the petitioner. Petitioner made arrangements to transport the said materials through Shreeji Transport Corporation. The said transporter did not make available a suitable vehicle until August 18, 1992. The goods were despatched on august 18, 1992 along with the bill. The vehicle left the petitioner's factory at 4. 30 p. m. Before the vehicle could leave Bangalore, it developed some mechanical problems and in those circumstances, the vehicle was brought back to Bangalore for repairs. After getting necessary repairs done, the vehicle left and reached Nippani on August 20, 1992 by which time, the validity of the export permit had expired.
(3.) THE Commercial Tax Officer in-charge of the check-post issued a notice under Section 28-A (4) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act" ). Petitioner filed its objections. The Commercial Tax Officer-in-charge of the check-post rejected the objections filed by the petitioner and passed an order on August 26, 1992 levying penalty of a sum of Rs. 6,84,000. Aggrieved by the said order, an appeal was filed before the Deputy commissioner of Commercial Taxes, Bangalore, which was dismissed. Further appeal carried to the Tribunal met with the same fate.