ASHWANI KUMAR MISHRA,J. - (1.) Tribunal, in this bunch of revisions, has recorded a finding that there was no intention on part of the assessee to evade payment of tax and has consequently set aside the penalty imposed. The decision of the Tribunal is in apparent consonance with the law laid down by this Court in case of The Commissioner, Commercial Tax, U.P. Lucknow v. S/s Dabur India Ltd. 22 Site-4 Ind. Area Sahibabad, (2014 U.P.T.C. 1125).
(2.) Heard learned Standing Counsel for the revisionist and Sri N.C. Gupta for the assessee.
(3.) Learned Standing Counsel has not been able to show that finding recorded by the Tribunal is perverse or erroneous. Learned counsel for the assessee has also supported the orders for the reasons recorded therein.;