BHARATI SAPRU,J. - (1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for the revenue. Sri Prem Shankar Prasad, Advocate has filed his appearance slip on behalf of the respondent no.2, which is taken on record.
(2.) The goods have been seized on two grounds, one being discrepancy in the quantity. That discrepancy has been resolved and it is accepted to the department that the quantity of goods as disclosed in the documents is the same as found on physical verification. The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty.
(3.) Sri C.B. Tripathi, learned standing counsel prays for and is granted three weeks' time to file counter affidavit. Petitioner will have one week thereafter to file rejoinder affidavit.;