- (1.) Heard Sri Rakesh Ranjan Agarwal, Senior Counsel, assisted by Sri Suyash Agarwal and Sri Bipin Pandey, learned counsel for the revisionist.
(2.) The revision is directed against the order of seizure, which has been affirmed by the Tribunal.
(3.) The revisionist is a dealer registered under U.P.V.A.T. Act, 2008 and Central Sales Tax Act for the manufacture and sale of M.S. Ingots, etc (Iron and steel-declared commodity). It consigned certain quantity of M.S. Ignots to the consignee M/S Shree Satguru Metalloys Pvt. Ltd., Meerut by excise-cum-tax invoice no. 08/369 dated 22.09.2015. The said goods during transportation from Aligarh to the consignees place at Muzaffar Nagar were seized vide order dated 24.09.2015 on the ground that the Form-21 accompanying the goods was filled up by two pens in different inks and the entries made in one of the inks were likely to evaporate after some time. The representation of the revisionist under Section 48 (7) of the Act was rejected by the Joint Commissioner on 28.09.2015 and the appeal to the Tribunal too was dismissed on 07.10.2015.;