BERGER PAINTS INDIA LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) PAINTS manufactured by the petitioner Company have been detained as per Ext.P7, a notice issued under Section 47 of the KVAT Act (in short 'the Act'). The irregularity on the basis of which the detention is ordered is also mentioned in the notice, which shows that multiple transportation is suspected and it is on that basis, security is demanded.

(2.) HOWEVER , referring to Exts.P8 to P10 petitioner seeks to explain that there is no basis for the allegations levelled against them. A perusal of Exts.P8 to P10 prima facie shows that there is force in the contention of the petitioner.

(3.) THEREFORE , I direct that the goods under detention as per Ext.P7 be released on the petitioner executing a bond without sureties. Writ petition is disposed of as above.