SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The instant revision arises from the order dated 25.1.2017, passed by the Commercial Tax Tribunal, Meerut Bench, Meerut, in Appeal No. 170 of 2016 (2014-15) in proceeding under Section 54(1) (14) of U.P. Value Added Tax Act, whereby, the penalty imposed by the assessing authority has been reversed by both the appellate authorities.
(3.) The facts briefly would reflect that the opposite party/dealer had imported non-taxable item i.e. 'Papad', however, instead of Papad, the seller dispatched 'Macroni' which is taxable. On the goods being intercepted on 18.11.2014, an explanation was filed on 25.11.2014 by the seller stating that it was human error on the part of the labour, instead of loading Papad, Macroni was wrongly loaded. The dealer has accepted the goods which is duly entered in the books of account and tax thereon has been paid.;